Zotta Enterprises makes a single product called a gower in its Doxville facilities. The company uses standard costing and applies overhead cost to products on a basis of direct labor hours. Budgeted and actual data relating to 1999 follows:

Actual fixed factory overhead, $38,900

Denominator hours, 20,000

Standard hours allowed for one gower, 1.2 hours

Gowers produced during the year, 17,000 units

Fixed overhead budget variance, $1,300 U

1. The budgeted fixed factory overhead cost for 1999 would be ________________.

2. The standard direct labor hours allowed for 1999s production of gowers would be ______________.

3. The fixed factory overhead cost applied to products during 1999 would be ___________.