need help on both plsase

During 2019, Oriole Company expected Job no. 59 to cost $300000 of overhead, $560000 of materials, and $200000 in labor. Oriole applied overhead based on direct labor cost. Actual production required an overhead cost of $255000, $630000 in materials used, and $280000 in labor. All of the goods were completed. How much is the amount of over- or underapplied overhead? $165000 overappled $165000 underapplied $45000 underapplied $45000 overapplied Click If you would like to show Work for this question: Open Show Work NEXT A process with no beginning work in process, completed and transferred out 85100 units during a period and had 49600 units in the ending work in process inventory that were 20% complete. The equivalent units of production for the period for conversion costs were: O 134700 equivalent units. O 95020 equivalent units. 71000 equivalent units. O 85100 equivalent units. Click If you would like to show Work for this question Open Show Work