Jupiter Corporation Incurred Fixed Manufacturing Costs of $18,000 During 2017 $\$ 4$

Jupiter Corporation incurred fixed manufacturing costs of $18,000 during 2017.Other information for 2017 includes:
The budgeted denominator level is 2,400 units.
Units produced total 2,700 units.
Units sold total 1,900 units.
Variable cost per unit is $\$ 4$
Beginning inventory is zero.
The fixed manufacturing cost rate is based on the budgeted denominator level.
Under absorption costing,total manufacturing costs expensed on the income statement (excluding adjustments for variances) total ________.(Round any intermediary calculations to the nearest cent and your final answer to the nearest dollar. )

A) $31,050
B) $21,850
C) $25,050
D) $14,250