i need help with 19,20,27,30

Question 19 (2 points) At the end of the period the Manufacturing Overhead account has an underapplied balance of $60,000, which is considered a large amount. How much additional manufacturing overhead will be allocated to work in process inventory? Ending Balance Manufacturing Overhead in the Ending Balance Work in Process Inventory $250,000 $20,000 Finished Goods Inventory $750,000 $80,000 Cost of Goods Sold $2,000,000 $400,000 O $60,000 $0 O $5,000 $2,400 Question 20 (2 points) ABC Company estimates the following at the beginning of the year: Estimated direct labor hours 25,000 hours Estimated fixed manufacturing overhead $40,000 Estimated variable manufacturing overhead per direct labor hour $3 During 20x4 ABC Company actually incurred $100,000 in manufacturing overhead, and used 22,000 in direct labor hours. What is the amount of overhead applied to production during 20x4? $75,000 $145,000 $115,000 $40,000 Question 27 (2 points) Which of the following represents best practices in preparing budgets? The CEO of ABC Company wants the company to stretch its potential and writes into the budget a 25% increase in sales, even though the economic forecasts suggest only a 5% probability of this level of demand. The budget process for ABC Company begins with the CEO projecting the Net Operating Income that he would like the company to achieve in the next year. ABC Company pays its sales managers a bonus based on their sales that exceed the budgeted sales for the quarter. The sales forecasts used in the company's budgets are set by the consensus of the sales managers. The operations manager sets the budgeted direct labor at an attainable level for the company's average worker. Question 30 (2 points) Which of the following is the most important factor in setting a sales budget? Amount of sales needed for the company to breakeven Company capacity to produce goods A. Customer demand for products or services Amount of cash that the company needs to meet its obligations