Please explain both questions. I really need it. Thank You

A company produces toys. The following information is available: The sales manager projects that next year a 10% reduction in selling price, combined with an increase of $50,000 in advertising spending would result in an increase of 50% in unit sales. By how much will net income increase if they do so? a. $166,000 b. $157,000 c. $187, 600 d. $145,000 e. $209, 200 A company uses direct labor-hours as the allocation base in its predetermined overhead rate. At the beginning of the year, the estimated direct labor-hours were 1, 500 hours and the total estimated manufacturing overhead was $30,000. At the end of the year, actual direct labor-hours for the year were 1, 300 hours and the actual manufacturing overhead for the year was $29,000. What is the amount of overapplied or underapplied manufacturing overhead for the year? A. $3,000 underapplied B. $1,000 overapplied C. $5,000 underapplied D. $3,000 overapplied E. None of the above