I need help with these 2 questions. Thanks.

Underapplied or Overapplied Overhead At the end of the year, Jackson Tank Company's accounts showed a $118,800 credit balance in Manufacturing Overhead Control. In addition, the company had the following account balances: Work in Process Inventory $691,200 Finished Goods Inventory 172,800 Cost of Goods Sold 1,296,000 a. Prepare the necessary journal entry to close the overhead account if the balance is considered immaterial. Account Debit Credit 0 O O 0 b. Prepare the necessary journal entry to close the overhead account if the balance is considered material. Note: List credit accounts in alphabetical order by account name. Account Debit Credit O O 0 0 O O 0 0 Please answer all parts of the question.Predetermined 0H Rates and Underapplieleverapplied 0H Davidson's Dolls had the following information in its Work in Process Inventory account forJune: Work in Process Inventory Beginning balance 15,000 502,500 Transferred out Materials added 225,000 Labor(5,000 DLHs) 135,000 180,000 52,500 Applied overhead Ending balance All workers are paid the same rate per hour. Factory overhead is applied to Work in Process Inventory on the basis of direct labor hours. The only work left in process at the end of the month had a total of 2,860 direct labor hours accumulated to date. a. What is the total predetermined OH rate per direct labor hour? Predetermined OH rate $ 0 b. Ifactual total overhead forJune is $182,250, what is the amount of underapplied or overapplied overhead? Note: Do not use a negative sign with your answer. $ 0 c. Record the entry to close out over(under) applied OH directly to Cost of Goods Sold. Account Debit Credit 0 0 0 0 0 0 Please answer all parts ofthe