Hello, I need help with two of my accounting problems:

1, The following information was gathered for Larsen Company for the year ended December 31, 2001:

Budgeted Direct-labor hours 15,500

Actual direct-labor hours 16,200

Budgeted factory overhead $73,625

Actual Factory overhead $74,990

Assume the direct-labor hours is the cost driver.

What is the amount of the over/underapplied overhead?

A. $1,365 underapplied

B. $1, 365 overapplied

C. $3,225 underapplied

D. $1,960 overapplied

4. Please prepare a cash budget for the month of April from the following information:

- Estimated cash balance at the end of March is $250,000

-Aprils depreciation is $25,000

-Taxes of the year of $50,000 will be paid in December

- Payroll for April will be $45,000

-Insurance cost for the month of April will be $5,000

-Collections of sales are as follows: 50% in the month of the sale, and 25% in each of the next two months

-Receivables balance as of the end of March is $200,000 ($150,000 relating to February and $50,000 relating to March)

-Sales for the month of April are estimated to be $300,000

-Merchandise purchases are paid as follow: 50% in the month of the purchase and 50% in the next month

-Marchs purchases were $200,000 and April was $150,000