Please show the work for both of the questions. I really need help.

1) During the month of May, direct labor cost totaled $10,000 and direct labor cost was 40% of prime cost. If total manufacturing costs during May were $86,000, the manufacturing overhead was A) $76,000 B) $25,000 C) $61,000 D) $15,000 To earn credit you must show your work below for the problem. 2) Leelanau Corporation uses a job-order costing system. The following data are for last year: Work in process beginning balance Work in process ending balance Cost of goods manufactured Direct materials Direct Labor S10,500 $19,000 $323,000 $115,000 $78,000 Leelanau applies overhead using a predetermined rate. What amount of overhead was applied to work in process last year? A) $138,500 B) 121,500 C) $130,000 D) $203,500 To earn credit you must show vour work below for the