please answer both

Which of following is not correct about normal costing? Select one: O a. Predetermined rate is used to apply direct manufacturing C O b. Product cost includes the applied indirect manufacturing cost O c. Product cost does not include selling and administrative expenses O d. Actual direct labor cost is traced to jobs e. Product cost includes the traced actual direct materials Underapplied overhead exists when the amount of overhead applied to jobs during the period is Select one: O a. Equal to the total amount of overhead actually incurred during the period. O b. More than the total amount of overhead actually incurred during the period. O c. Less than the total amount of overhead actually incurred during the period. O d. More than the actual direct manufacturing costs incurred during the period. O e. Less than the actual direct manufacturing costs incurred during the period