Please help with these two

2. Department G had 2,280 units 25% completed at the beginning of the period, 13,300 units were completed during the period; 1,900 units were 20% completed at the end of the period, and the following manufacturing costs debited to the departmental work in process account during the period Work in process, beginning of period Costs added during period $29,100 Direct materials (12,920 units at $9) 116,280 82,200 27,400 Direct labor Factory overhead All direct materials are placed in process at the beginning of production and the first-in, first-out method of inventory costing is used. What is the total cost of the units started and completed during the period (round unit cost calculations to four decimal places and round your final answer to the nearest dollar)? . $172,882 Ob. $99,180 c. $209,733 Od. $191,308 3 The Kaumajet Factory produces two products-table lamps and desk lamps. It has two separate departments-Finishing and Production. The overhead budget for the Finishing Department is $293,625, using 202,500 direct labor hours. The overhead budget for the Production Department is $307,878 using 58,200 direct labor hours If the budget estimates that a table lamp will require 2 hours of finishing and 5 hours of production, what is the total amount of factory overhead the Kaumajet Factory will allocate to table lamps using the multiple production department factory overhead rate method with an allocation base of direct labor hours, if 10,100 units are produced? Oa. $53,429 Ob. $104,381 C. $163, 123 Od. $296,435