Please explain the correct approach for solving this accounting question.

Question: 1 Greenfield Manufacturing has two production departments: X and Y. The production overhead distributed is $20,000 for Department X and $12,000 for Department Y. Department X consumes a total of 8,000 labor hours, while Department Y consumes 6,000 labor hours. Assuming labor hours as the allocation base, what is the overhead rate for Department X? A) $2.10 B) $2.00 C) $1.67 D) $3.00 Question: 2 Ridgeway Industries uses a predetermined overhead rate of 120% of direct labor cost. During the month, Apex incurred $150,000 in total factory labor costs, of which $120,000 is direct labor and $30,000 is indirect labor. The actual manufacturing overhead incurred was $140,000. Compute the amount of manufacturing overhead applied during the month. Question: 3 Techtronic Enterprises has fixed monthly expenses of $35,000, and its contribution margin ratio is 65%. Assuming that the fixed monthly expenses do not change, what is the best estimate of the company's net operating income in a month when sales are $120,000? a. $30,000 b. $45,000 c. $50,000 d. $40,000