A company produces exclusive briefcases. The standard data for $1$ briefcase are the following:

Machine hours: $3$

Variable manufacturing overhead:                               $32$ EUR$/$machine hour

Fixed manufacturing overhead: $\mathrm{ \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; 2}0$ EUR$/$machine hour

The following data was collected with regard to the financial year $2019$:

 Allocated fixed manufacturing overhead:                 $9000000$ EUR

Actual fixed manufacturing overhead: $\mathrm{ \; \; \; \; \; \; \; \; \; \; \; \; \; 9}600000$ EUR  

 

Actual variable manufacturing overhead:                  $13600000$ EUR

Production volume variance:  $\mathrm{ \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; 2}00000$ EUR $($U$)$

Price variance variable manufacturing overhead: $\mathrm{ \; \; 4}00000$ EUR $($F$)$ Required:

$1.$ Calculate the actual production volume in $2019.$

 

 $2.$ Calculate the actual amount of machine hours used in production.   

 

$3.$ Calculate the standard fixed manufacturing overhead.