Total Fixed Overhead Variance

Ross Company provided the following data:

Standard fixed overhead rate (SFOR)	$4 per direct labor hour
Actual fixed overhead costs	$281,470
Standard hours allowed per unit	4 hours
Actual production	16,000 units

Required:

1. Calculate the standard hours allowed for actual production.

2. Calculate the applied fixed overhead. $

3. Calculate the total fixed overhead variance.

$