3 A company has incurred the following total costs for its very first month of operations: Raw materials purchased Direct labor Variable factory overhead Fixed factory overhead Variable selling and administrative Fixed selling and administrative The company also reported the following information: Sales (1,600 units) Gross margin Ending inventories: Raw materials Work-in-process $67,000 $81,000 $26,000 ? $6,000 $8,000 $192,000 $57,000 $10,000 None Finished goods (in units) 900 units How much fixed overhead cost is included in ending finished goods inventory under absorption costing?