Question 1 The cost accountant and business analyst for Dapper Design Company (DDC), which manufactures expensive brass vases, provides the following information about their planning & control activities. DDC uses two direct cost categories: direct materials and direct manufacturing labor. The company sets predetermined overhead rates on the basis of direct labour hours. Direct materials (brass)/Unit Direct manufacturing labor/Unit Annual Manufacturing overhead: Input 2.5 lbs. @ $5/lb. 0.5 hours @ $28/hr. Variable (Budgeted VOHD) $ 210,000 Fixed (Budgeted FOHD) $ 490,000 Total budgeted direct labour hours 35,000 Planned production (units): PVOHD Rate/DLH Actual results for 2019 were as follows: vases Marks 1 1