Zhang Manufacturing Co. produces two products. The products' identified costs are as follows: 12. Direct Labor $14,000 $28,000 Direct Material Product X: Product Y: $18,000 $16,000 The company's overhead costs of $63,000 are allocated based on direct labor cost. Assume 4,000 units of product X are produced and 5,000 units of Product Y are produced. What amount of overhead cost will be allocated to product Y? A) $53,000 B) $35,000 C) $42,000 D) $86,000 JP Manufacturing Co. produces two products. The products' identified costs are as follows: 13. Product A $18,000 $16,000 Product B $16,000 $28,000 Direct Materials Direct Labor The company's overhead costs of $68,000 are allocated based on direct material cost. Assume 4,000 units of product A are produced and 5,000 units of Product B are produced. What amount of production costs would be assigned to Product A? A) $34,000 B) $36,000 C) $68,000 D) $70,000