The standard cost of fixed overhead absorbed (or allocated) in the standard costing system is calculated by:

1. standard fixed overhead allocation rate multiplied by standard quantity of direct labour per unit of output

2. standard fixed overhead allocation rate multiplied by standard quantity of allocation base per unit of input

3. total fixed overhead multiplied by standard quantity of allocation base per unit of output.

4. standard fixed overhead allocation rate multiplied by standard quantity of allocation base per unit of output