Explain both questions please.

Testbank, Question 111 Raw Material Work in Process Finished Goods 12.0001 Overhead Accounts 8.000 The overhead is allocated to jobs using an estimated rate applied to direct labour hours. The budget for the year called for $180,000 of overhead cost and 60.000 direct labour hours, Accounts payable is used for materials only. The balance on 9/1 was $6,000. September's payments were $40,000. September 1 finished goods inventory was $11,000. . Cost of jobs completed in September was $89,000. . On September 30 there was a single job unfinished, consisting of $1,300 (300 hours) of direct labour and $2,600 of direct material, 5,200 direct hours were worked during September. All workers earn the same rate of pay. All actual overhead costs incurred have been recorded Cost of goods sold during September wars $89,000 $84,000 $100,000 $83,200 Testbank Question 90 How can ABC information be used to manage constrained resources? ABC information cannot be used to manage constrained resources ABC information can help managers identify the best way to relax constraints ABC information can help managers decrease the rate at which products get through the manufacturing process ABC Information can help managers justify price increases due to constrained resources