number 4 and 5, please answer. thankyou

Under Pick Company's job order costing system manufacturing overhead is applied to work in process using a predetermined annual overhead rate. During January 2019, Pick Company's transactions included the following: 4 s 60.000 Direct materials issued to production Indirect materials issued to production Manufacturing overhead incurred Manufacturing overhead applied 8,000 125,000 113 000 107.000 Direct labor costs everapplied Pick Company had neither beginning nor ending work in pracess inventory inturrtd -applied Required: What was the cost of job completed in January 2019? Neil Company uses predetermined factory overhead application rate based on direct manufacturing labor cost. For the vear ended December 31, 2018, Neil Company's budgeted factory overhead was 5600,000, based on a budgeted volume of 50,000 direct manufacturing labor hours, at a standard direct manufacturing labor rate of $6 per hour. Actual factory overhead amounted to $620,000, with actual direct manufacturing labor cost of $325,000. 5. Required: How much is the overapplied factory overhead for year 2018