National company has two support departments A&B and two operating departments X&Y. for the first quarter 2021, Budgeted overhead costs before any interdepartmental costs allocations were: A $800,000, B $1,500,000, X $5,000,000 and Y $11,000,000. Support work supplied by A to B 20%, to X 50% and to Y 30%. Support work supplied by B to A 25%, to X 35% and to Y 40%. Using step-down method and allocating department B cost first, out of its cost, the amount allocated to department X is:

a. $0

b. $375,000

c. $525,000

d. $600,000

Hamada company uses normal costing to cost each job. Its job-costing system has two direct-cost categories (direct materials and direct manufacturing labor) and one indirect-cost pool (manufacturing overhead, allocated on the basis of direct manufacturing labor costs). During 2020, the company purchased Direct materials for $800,000 and indirect materials for $10,000 on account. The journal entry is:

a. Materials Control debit $810,000 and Accounts Payable Control credit $810,000.

b. Accounts Payable Control debit $800,000 and Materials Control credit $800,000.

c. Materials Control debit $800,000 and Accounts Payable Control credit $800,000.

d. Accounts Receivable Control debit $800,000 and Materials Control credit $800,000.

Please please, I don't have enough time, help me