having trouble with accounting. questions #22 and #23

B. Heterogeneity C. Mass production D. Diversity of products produced 22. At the beginning of the year, a company predicts total overhead costs in the amount of $540,000. The company applies overhead using machine-hours and estimates it will use 2,400 machine-hours during the year. What amount of overhead should be applied to Job 25 if that job uses 40 machine-hours during February? A. $9,000 B. $13,500 C. $22,500 D. $96,000 23. A company's Factory or Manufacturing overhead T-account at the end of its fiscal year shows Actual Overhead in the amount of $600,000 and Applied or Allocated Overhead in the amount of $650,000 Which of the following is true in describing this accounting scenario? A. Overhead is over-applied by $50,000 and the journal entry to close out MOH would require debiting Cost of Goods Sold (COGS) B. Overhead is over-applied by $50,000 and the journal entry to close out MOH would require crediting Cost of Goods Sold (COGS) C. Overhead is under-applied by $50,000 and the journal entry to close out MOH would require debiting Cost of Goods Sold (COGS) D. Overhead is under-applied by $50,000 and the journal entry to closes out MOH would require crediting Cost of Goods Sold (COGS) 24. Total variable costs change in proportion to changes in volume of activity