Easy to compute this problem company prepares, packages, and distributes six frozen vegetables in two different sized containers. The different vegetables and different sizes are prepared in large batches. The company employs a normal cost job-order costing system. Manufacturing overhead is assigned to batches by a predetermined rate on the basis of DLH. The manufacturing overhead cost incurred by the company during two years (adjusted for changes using current prices and wage rates) are presented below.
                                                                                                   2019                                                            2020
Direct materials placed into production –                        13,670,000;                                          11,650,000
Increase in direct materials –                                              1,795,000;                                             2,390,000
DLH -                                                                                        2,760,000;                                             2,160,000
Direct labor rate per hour – 9/hour
Overhead rate – 18/hour
Overhead costs are as follows:
Indirect labor –                                                                       16,560,000;                                            12,960,000
Employee benefits –                                                               6,210,000;                                              4,860,000
Supplies –                                                                                 4,140,000;                                              3,240,000
Power –                                                                                     3,312,000;                                              2,592,000
Heat and Light –                                                                       828,000;                                                828,000
Supervision –                                                                            4,297,500;                                             3,937,500
Depreciation –                                                                          11,895,000;                                          11,895,000
Property taxes and insurance –                                             4,507,500;                                            4,507,500

1). What is the amount of raw materials used?
2). Total actual variable overhead cost for 2019 and 2020, respectively?
3). What is the actual variable overhead rate?
4). The total amount of fixed overhead?
5). What will be the actual total overhead rate for a 2,300,000 DLH level of activity for 2020?
6). Total manufacturing overhead cost for 2019 and 2020, respectively?
7). What is the under/over-applied factory overhead for 2019 and 2020, respectively?