Can someone help in clarifying these questions from April 2021 session?

Q4- part v)

The term of risk free rates given isn't very clear to me. For calculating forward price for 2 year forward, are we assuming that risk free rate is for 2 year period and not as at given date? In the accumulation factor, I was assuming 1.2% for year 1, 1.3% for year 2 and so on until I looked at the solution.

Also, when calculating total profit/loss on each forward, the final step is giving me a different answer. For example, for 1 year forward, total profit=

2.76 (same as Examiners report) *1500000 (number of forward contracts purchases, assuming 1 metric tonne per contract)= 4140000

but the solution in the report is 4134940. Am I missing something?

Similar concern with 2 year and 3 year contracts.

Thank you!