Please answer both questions

The following data have been recorded for recently completed Job 323 on its job cost sheet. Direct materials cost was $2,260 A total of 37 direct labor-hour* and 141 machine-hours were worked on the job. The direct labor wage rate is $13 per labor-hour. The Corporation applies manufacturing overhead on the basis of machine-hours. The predetermined overhead rate i* $14 per machine-hour. The total cost for the job on its job cost sheet would be: $3,259 $2,741 $4,715 $2,287 Donham Corporation had $25,000 of raw materials on hand on May 1. During the month, the Corporation purchased an additional S65.000 of raw materials. During May. $66,000 of raw materials were requisitioned from the storeroom for use in production. These raw materials included both direct and indirect materials. The indirect materials totaled $4,000. The debits to the Work in Process account as a consequence of the raw materials transactions in May total: $0 $62,000 $65,000 $66,000