For 2020, Albariq Manufacturing uses machine-hours as the only overhead cost-allocation base. The accounting records contain the following information: Estimated Manufacturing overhead costs $100,000, Actual Manufacturing overhead costs $120,000, estimated Machine hours 25,000 and actual Machine-hours 25,000. Using normal costing, the amount of manufacturing overhead costs allocated to jobs during 2021 is:

a. $125,000

b. $100,000

c. $150,000

d. $120,000

Original company manufactures two models of juice, Big model and Small model. The Following activity and cost information has been compiled: Number of setups 3 setups for Big and 7 setups for Small, number of components 30 and 50 respectively and number of direct labor hours 600 and 200 respectively. Assume a traditional costing system applies the $80,000 of overhead costs based on direct labor hours. the total amount of overhead costs assigned to the Big model is:

a. $65,000.

b. $60,000.

c. $40,000.

d. $15,000.

Please please, I don't have enough time, help me