Calculate the Unknowns for the Following Independent Situations Allocated Manufacturing Overhead Is Based on 60% of Direct Labor

Calculate the unknowns for the following independent situations.
1)Selected data for Liberty Company:
$$\begin{array} { | l | c | } \hline \text { Actual manufacturing overhead costs } & \$ 30,500 \\\hline \text { Underallocated manufacturing werhead costs } & \$ 2,000 \\\hline\end{array}$$ Allocated manufacturing overhead is based on 60% of direct labor cost.
a)Calculate the allocated manufacturing overhead cost.
b)Calculate the direct labor cost.
2)Selected data for Stars Corporation:
$$\begin{array} { | l | c | } \hline \text { Actual manufacturing werhead costs } & \$ 27,500 \\\hline \text { Overallocated manufacturing overhead costs } & \$ 1,500 \\\hline\end{array}$$ Manufacturing overhead is allocated at $20 per machine hour.
a)Calculate the allocated manufacturing overhead cost.
b)Calculate the number of machine hours incurred.