A company provided the following data:
Standard fixed overhead rate (SFOR) .................... $7 per direct labor hour
Actual fixed overhead costs ............................... $250,895
Standard hours allowed per unit .......................... 3 hours
Actual production .......................................... 12,000 units
Required:
1. Calculate the standard hours allowed for actual production.
2. Calculate the applied fixed overhead.
3. Calculate the total fixed overhead variance.