Questions are in the photo. Thank you !

2. DEF company has the following cost data for 2010. The data is collected before the disposition of under- or over-applied overhead. Work in Process Inventory $60,000 Finished Goods Inventory $80,000 Cost of Goods Sold $200,000 Actual overhead $150,000 Applied overhead $130 ,000 a. How much is the under-applied or over-applied overhead for 2010? b. Assume that the amount is signicant to the company and expected to be closed out as accurately as possible. Prepare the journal entry to dispose of the amount