1. Romina Corporation utilizes normal costing. During the year ended December 31, 2019, the following information were made available:

- Total manufacturing costs incurred during the year - $2,200,000

- Cost of goods manufactured - $1,940,000

- Factory Overhead applied to production - 80% of direct labor cost

- Applied Factory Overhead during the year - 30% of total manufacturing cost

- Beginning work-in-process inventory - 75% of the work-in-process at the end

What is the cost of direct materials used for the year ended December 31, 2019?

2. The management of Chloe Corporation believes that machine-hours is an appropriate measure of activity for overhead cost shown below are machine-hours and total overhead costs for the past 6 months:

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