hi im really having trouble with these 2 questions

The following information was obtained from Smith Manufacturing, Inc.: Advertising $9,900 Indirect Labor 80,000 CFO Salary 450,000 Direct Labor 35,000 Indirect Materials Used 6,500 Direct Materials Used 73,000 Factory Utilities 1,890 Factory Janitorial Cost 3,100 Manufacturing Equipment Depreciation 5,000 Delivery Truck Depreciation 3,500 Administrative Wages and Salaries 17,900 Calculate Smith Manufacturing's manufacturing overhead costs.

Velasco Productions has provided the following information for the year: Direct Labor $152,000 Beginning Work-in-Process Inventory 62,000 Direct Materials Used 269,000 Ending Work-in-Process Inventory 53,000 Manufacturing Overhead 134,000 During the year, Velasco produced 70,700 units of product. Calculate the unit product cost. (Round your answer to the nearest cent.)