Gene Simmons Company uses normal costing in each of its three manufacturing departments. Factory overhead is applied to production on the basis of machine hours in Department A, direct labor cost in Department B, and direct labor hours in Department C. The following annual, budgeted data is available for the year: first column is dept a then b then c going left to rightFactory Overhead $380,000 $420,000 $510,000Direct Labor Cost $480,000 $600,000 $600,000Direct Labor Hours 40,000 18,000 25,000Machine Hours 95,000 70,000 35,000The following actual information is available for January of the current year for each department: first column is dept a then b then c going left to rightDirect Materials Used $31,700 $57,600 $44,600Direct Labor Cost $28,125 $53,000 $50,400Factory Overhead $35,640 $36,040 $38,220Direct Labor Hours Used 1,250 2,300 2,100Machine Hours Used 8,100 1,440 1,280REQUIRED:A. Assume that Gene Simmons Company uses actual costing.1. Compute the actual overhead rate for January for each department. Dept A Dept B Dept C2. If one of the units produced in Department A used 650 machine hours, how much overhead cost would be applied to that unit?3. What two disadvantages are associated with actual costing?