please help on 43 and 44

43. Which of the following companies will most likely use a process costing system? a. A company that produces paint b. A company that designs and bakes wedding cakes c. An ambulance service d. An attorney that handles divorce cases 44. Milano Corporation is working on its direct labor budget for the next two months. Each unit of output requires 0.90 direct labor-hours. The direct labor rate is $11.70 per direct labor-hour. The production budget calls for producing 5,900 units in October and 5,800 units in November. If the direct labor work force is fully adjusted to the total direct labor-hours needed each month, what would be the total combined direct labor cost for the two months? a. $61,074 b. $62,127 c. $123,201 d. $92,086