please answer both

Company XYZ applies overhead cost to jobs on the basis of direct labor cost. Job A, which was started and completed during the current period, shows charges of $15,000 for direct materials, $13,000 for direct labor, and $26,000 for overhead on its job cost sheet. Job B, which is still in process at year-end, shows charges of $12,400 for direct materials and $22,000 for applied overhead. Direct labor cost of Job B at year-end is: Select one: O a. None of the answers given O b. $12,000 O c. $11,000 O d. $34,400 O e. $13,000 Which one of the following will likely use a job-order costing system? Select one: O a. A dairy product company O b. A water bottling company O c. An aircraft manufacturing company O d. A pencil manufacturing company