please help me with 3 Q

Country Furniture Company manufactures furniture at its Akron, Ohio, factory. Some of its costs from the past year include: Depreciation on sales office.... Depreciation on factory equipment... Factory supervisor salary...... Sales commissions... Lubricants used in factory equipment. Insurance costs for factory.... Wages paid to factory maintenance workers..... Fabric used to upholster furniture... Freight - in (on raw materials)... Costs of delivery to customers.... Wages paid to assembly - line workers Lumber used to build product. Utilities in factory.com Utilities in sales office.... $9.900 16,300 50,400 23,900 3.600 21,900 115,700 10,000 .3,900 9,300 115,200 82,100 54,400 26,700 Conversion costs for Country Furniture Company totaled $377,500 $466,000 $196.900 $211.200 Hilltop Manufacturing uses a predetermined manufacturing overhead rate based on direct labor hours to allocate manufacturing overhead to jobs. Selected data about the company's operations follows: Actual manufacturing overhead cos... $501,000 Estimated manufacturing overhead cost. $550,000 Estimated direct labor cost... $175,200 Estimated direct labor hours... 50,400 Actual direct labor hours. 60,800 Estimated machine hours. 40,900 Actual machine hours 35,300 By how much was manufacturing overhead overallocated or underallocated for the year? (Round intermediary. calculations to the nearest sent $162,328 overallocated $49,000 underallocated $162,328 underalocated $49,000 overallocated Question 4 4 pts Tuity Fruity Beverage Company's operating activities for the year are listed below. Purchases. Operating expenses Beginning inventory Ending inventory Sales revenue $140,600 80,800 12.300 18,400 301,000 What is the cost of goods sold for the year? O $152,900 $140.600 $80 800 $134,500