compute the variable overhead applied to production for the year.

compute the fixed overhead applied to production for the year.

Franklin Glass Works uses a standard cost system in which manufacturing overhead is applied to units of product on the basis of direct labor-hours. Each unit requires two standard hours of labor for completion. The budgeted activity for the year was based on budgeted production of 200,000 units. Total overhead was budgeted at $900,000 for the year, and the fixed overhead rate was $3.00 per unit. The actual data pertaining to the manufacturing overhead for the year are presented below. Actual production 198,000 units Actual direct labor hours 440,000 direct labor hours Actual variable overhead $352,000 Actual fixed overhead $575.000