The following data was gathered by RGB Industries for the first 6 months of 2022 (expressed in thousands): Machine Overhead Month Hours (X) Costs (Y) Jan 125 $380 Feb 80 $329 Mar 95 $340 Apr 115 $380 May 130 $394 Jun 100 $349 Using the High-Low method, what is the overhead cost for 162 overhead hours? O a. $226,217.7 O b. $221,291.9 O c. $225,210.6 O d. $223,810.4Cal. Inc. showed the following amounts in its manufacturing overhead account at the end of 2022: Manufacturing Overhead 20.000 16,000 55,000 22, 000 Based on this information, which statement is true? a. No manufacturing overhead has been applied. Manufacturing overhead has been over applied. 0. Manufacturing overhead expense will be reported in the operating section of the Income Statement in the amount of $3,000. Manufacturing overhead has been under applied. Costs of goods manufactured of SuperK Company are shown below: SuperK COMPANY Cost of Goods Manufactured Year Ending December 31, 2022 Beginning work in process:..... $15,000 Direct materials: Beginning raw materials $14,000 Raw material purchases .. 22,000 Total raw materials available for use 36,000 Ending raw materials 5,500 Direct materials used 30,500 Direct Labour .. 6,000 Total manufacturing overhead 10,500 Ending work in process .. 18,000 Cost of Goods Manufactured. $44 000 How much is the total manufacturing cost? O a. $23,000 O b. $44,000 O c. $20,500 O d. $47,000When a janitor in the production facility incurs labour costs, what occurs? a. Additional Manufacturing Overhead costs are applied. The Work in Process Inventory account increases. c. Direct labour is added to Work in Process Inventory. [1. Actual Manufacturing Overhead increases