I need help with 67 and 68 please. Please only answer if you know the solution confidently. Need detailed solution thank you sooo much.

Cost Flows and Cost Terminology 67. The Merchant Tire Company provided the following information for the month of February Cost of goods manufactured Beginning finished goods inventory Cost of goods sold $147,000 $23,000 129,000 The company's balance in their finished goods inventory account at the end of February is A. $23,000 8. $18,000 C. $5,000 D. $41,000 L04-Self-test-D 68. Bass Boss Manufacturing Company manufactures two types of bass boats. Bass Boss provides the following data, pertinent to allocating its annual overhead cost of $435,000 Boss Hog Boss Bear 20,000 Bass Boss Product 15,000 Units per year Machine hours/unit 3.0 5.0 Materials cost/unit Labor cost/unit $1,500 $2,000 $ 800 $1,000 What is the cost pool for Bass Boss? A. Annual overhead costs. 8. Units per year. C. Machine hours/unit. D. Material costs/unit. E. Labor costs/unit LOs-A 69. Bass Boss Manufacturing Company manufactures two types of bass boats. Bass Boss provides the following data, pertinent to allocating its annual overhead cost of $435,000 Boss Hog Boss Bear 20,000 Bass Boss Product Units per year Machine hours/unit 15,000 3.0 5.0 Materials cost/unit Labor cost/unit $1,500 $2,000 $ 800 $1,000 3-11