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.