Please answer these 2 questions asap

QUESTION 1 2 points Save Answer Tuggle Corporation The records of Tuggle Corporation revealed the following data for the current year. Work in Process Finished Goods Cost of Goods Sold Direct Labor Direct Material $ 73,150 115,000 123,150 111, 600 84, 200 Refer to Tuggle Corporation. Assume that Tuggle has underapplied overhead of $9,500 and that this amount is immaterial. What is the balance in Cost of Goods Sold after the underapplied overhead is closed? a. $123,150 b $113,650 O c. $143,650 d.$132,650 2 points Save Answer QUESTION 2 Applied overhead consists of which of the folowing? a estimated activity times predetermined overhead rate b. actual activity times predetermined overhead rate c. estimated activity times actual overhead rate d. actual activity times actual overhead rate 2 points Save