A company began operations on January $1,2023.$ The following data is provided for the fiscal year ended December $31,2023.$

$\backslash$table$[[,$Per Unit,Per Year$],[$Selling price,$$240,],[$Direct materials,$$85,],[$Direct labor,$$60,],[\backslash$table$[[$Variable manufacturing$],[$overhead$]],$$$10,],[$Sales commission,$$11,],[\backslash$table$[[$Fixed manufacturing$],[$overhead$]],,],[$Fixed selling and,,$],[$administrative expense,$ $?,]]$

The company produced $10,000$ units and sold $8,000$ units. Net income is $$50,000$ under absorption costing. What is the amount of fixed manufacturing overhead per year?

$$365,000$

$$335,000$

$$345,000$

$$375,000$A company began operations on January $1,2023.$ The following data is provided for the fiscal year ended December $31,2023.$

Per Unit Per Year

Selling price $$240$

Direct materials $$85$

Direct labor $$60$

Variable manufacturing overhead $$10$

Sales commission $$11$

Fixed manufacturing overhead $ $?$

Fixed selling and administrative expense $$250,000$

The company produced $10,000$ units and sold $8,000$ units. Net income is $$50,000$ under absorption costing. What is the amount of fixed manufacturing overhead per year?

Group of answer choices

$$365,000$

$$335,000$

$$345,000$

$$375,000$