1. For March estimated MOH at $600,000 and had actual MOH of $660,000. They estimated DLH to be 100,000 hours, and actually had 90,000 hours.
   1. If they close any over or under-applied MOH all to COGS, what will be the effect on Net Income of the adjustment required for March?
   2. If they instead close any over or under-applied MOH to WIP, FG and COGS how would the effect on Net Income differ, if at all? (No calculations are needed for part b)