Joe's Tires,Inc The Operating Income Calculated Using Variable Costing and Absorption Costing

Joe's Tires,Inc.reports the following information for the year ended December 31: $$\begin{array} { | l | r | } \hline \text { Units sold } & { 590 \text { units } } \\\hline \text { Sales price } & \$ 200 \text { per unit } \\\hline \text { Direct materials } & \$ 27 \text { per unit } \\\hline \text { Direct labor } & \$ 9 \text { per unit } \\\hline \text { Variable manufacturing overhead } & \$ 16 \text { per unit } \\\hline \text { Fixed manufacturing overhead } & \$ 30 \text { per unit } \\\hline \text { Variable selling and administrative costs } & \$ 5 \text { per unit } \\\hline \text { Fixed selling and administrative costs } & \$ 12,500 \text { per year } \\\hline\end{array}$$ The operating income calculated using variable costing and absorption costing amounted to $9,200 and $11,900,respectively.There were no beginning inventories.Determine the total fixed manufacturing overhead that will be expensed under absorption costing for the year.

A) $20,400
B) $17,700
C) $33,630
D) $30,680