Jimmy Industries Inc The Company Sold One-Half of the Units It Produced

Jimmy Industries Inc.reported the following information about the production and sale of its only product during the first month of operations:
$\begin{array}{ll}\text { Selling price per unit } & \$ 65,00 \\\text { Sales } & \$ 78,000 \\\text { Direct materials used } & \$ 25,000 \\\text { Direct labor } & \$ 42,000 \\\text { Variable factory overhead } & \$ 17,000 \\\text { Fixed factory overhead } & ? \\\text { Variable selling and administrative expenses } & \$ 3,000 \\\text { Fixed selling and administrative expenses } & \$ 5,000 \\\text { Gross profit } & \$ 30,000 \\\text { Production volume variance } & 0\end{array}$
The company sold one-half of the units it produced.The company uses absorption costing.Fixed factory overhead costs included in the ending inventory of finished goods are ________.

A) 0
B) $6,000
C) $8,400
D) $12,000