Please help with 34 and 35.

The Thomlin Company forecasts that total overhead for the current year will be $15,500,000 with 250,000 total machine 34. hours. Year to date, the actual overhead is $16,000,000 and the actual machine hours are 330,000 hours. The predetermined overhead rate based on machine hours is A. $62 per machine hour B. $50 per machine hour C. $45 per machine hour D. $48 per machine hour 35. In a job order cost accounting system, the entry to record the flow of direct materials requisitioned into production is to A. Materials Work in Process B. Work in Process Supplies C. Factory Overhead Materials D. Work in Process