plz answer question 15&18 with showing work.

thank you

18 Joyce company has a policy to close any under-or over-applied overhead costs to cost of goods sold at the end of the year. Suppose it failed to do so. what would be the impact of this error on the company's net operating income? 15 Steinbeck Company provided the following data for the year ended September 30 . Figures are all in $1,000. Steinbeck closes any under- or over-applied overhead costs to cost of goods sold at the end of the year