Barr Mfg. provided the following information from its accounting records for 2017:

Expected production 60,000 labor hours

Actual production 56,000 labor hours

Budgeted overhead $900,000

Actual overhead $870,000

How much is the overhead application rate if Barr bases the rate on direct labor hours?

Dolan Company's accounting records reflect the following inventories:

Dec. 31, 2019 Dec. 31, 2018

Raw materials inventory $310,000 $260,000

Work in process inventory 300,000 160,000

Finished goods inventory 190,000 150,000

During 2019, $800,000 of raw materials were purchased, direct labor costs amounted to $670,000, and manufacturing overhead incurred was $640,000.

a) The total raw materials available for use during 2019 for Dolan Company is

b) Dolan Company's total manufacturing costs incurred in 2019 amounted to

c) If Dolan Company's cost of goods manufactured for 2019 amounted to $1,890,000, its cost of goods sold for the year is