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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.

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