Please help me wih both questions. Please show work to get credit.

1 . Kelson Company applies overhead to jobs on the basis of 60% of direct labor cost. If Job 201 shows $27,000 of manufacturing overhead applied, the direct labor cost on the job was:

	$16,200
	$27,000
	$37,800
	$45,000

2. Entin Corporation reported the following data for the month of January:

	Inventories:	Beginning	Ending
	Raw materials	$32,000	$38,000
	Work in process	$11,000	$17,000
	Finished goods	$45,000	$47,000
	Additional information:
	Raw materials purchases	$65,000
	Direct labor cost	$88,000
	Manufacturing overhead cost incurred	$64,000
	Indirect materials included in manufacturing overhead cost incurred	$3,000
	Manufacturing overhead cost applied to Work in Process	$61,000

The cost of goods manufactured for January is:

	$202,000
	$214,000
	$217,000
	$199,000