Please answer both questions! Thank you.

1. The following account appears in the ledger after only part of the postings have been completed for March, the first month of the current fiscal year: Balance, MarchI Direct materials Direct labor Work in Process 182,000 147,000 175,000 Factory overhead is applied to jobs at the rate of 50% of direct labor cost. The actual factory overhead incurred for March was $96,000. Jobs completed during the month totaled $460,000. Prepare the journal entries to record (1) the application of factory overhead to production during March and (2) the jobs completed during March. (a) (b) (c) (d) The Forging Department accepted Job 507 on May 15th to make 1,000 widgets. To complete the job they requisitioned 1,100 sheets at $3.25 per sheet and 1,150 grommets at $0.44 per set. What is the balance of the factory overhead account on March 31? Was factory overhead overapplied or underapplied on March 31? Determine the cost of the unfinished jobs on March 31. 2. The cost driver that the Forging Department uses is drop-forge strokes which are counted on a machine mounted counter. $3.75 is applied as overhead for each drop-forge stroke. Additionally $600.00 of overhead is applied to each job due to setup and teardown. Direct labor is applied at $28.00 per hour for the machine operator and $19.00 for the machine loader. The job required 17 hours of labor by the team. When the job was complete Job 507 was transferred to Finished Goods Inventory (FGID). When the job was transferred, 45 sheets were returned unused to raw material inventory, 85 grommet sets were returned, and there were 2,115 strokes on the counter. Journalize all events depicted as of May 15th