please help me solve this. thank you

Ordinal Enterprises manufactures products to customer specifications and uses a job costing system. Ordinal applies manufacturing overhead costs at a rate of 125% of direct labor costs. Here are data regarding 20Y5: During 20Y5, purchases of raw materials were $330,000, actual manufacturing overhead costs were $266,000, and the cost of goods manufactured was $841,000. All raw materials are direct materials. What is the amount of underapplied or overapplied overhead? $40.000 overapplied $24,000 overapplied $16,000 underappliec $66,000 underapplied None of the above Opal Industries uses a process costing system. Direct materials are added at the beginning of the process, whereas conversion costs are incurred evenly throughout the process. Here are data for the month of August: The units in beginning work in process inventory are 70% complete with respect to conversion costs and the units in ending work in process inventory are 50% complete with respect to conversion costs. What is the cost per equivalent unit for conversion costs during the month of August? $1.64 $1.78 $2.15 $2.30 None of the above