8. A company has incurred the following total costs for its very first month of operations:

Raw materials purchased $67,000

Direct labor $81,000 Variable factory overhead $26,000 Fixed factory overhead ? Variable selling and administrative $6,000 Fixed selling and administrative $8,000 The company also reported the following information: Sales (1,600 units) $192,000 Gross margin $57,000 Ending inventories: Raw materials $10,000 Work-in-process None Finished goods (in units) 900 units

How much fixed overhead cost is included in ending finished goods inventory under absorption costing?