can someone please help solve this and show work? thank you so much

21. A company uses direct labor-hours as the allocation base in its predetermined overhead rate. At the beginning of the year, the estimated direct labor-hours were 1,500 hours and the total estimated manufacturing overhead was $30,000. At the end of the year, actual direct labor- hours for the year were 1,300 hours and the actual manufacturing overhead for the year was $29,000. What is the amount of overapplied or underapplied manufacturing overhead for the year? A. $3,000 underapplied B. $1,000 overapplied C. $5,000 underapplied D. $3,000 overapplied E. None of the above 22. A company revealed the following figures: Sales revenue $840,000 Contribution margin Net operating income $504,000 $54,000 How much is the company's margin of safety in dollars? A. $140,000 B. $90,000 C. $120,000 D. $336,000 E. None of the above