Aaker Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling Price ..................................................$99 Beginning Inventory . 0 Units Produced6,800 Units Sold6,300 Ending Inventory. ? Variable Costs per unit: Direct Material..$12 Direct Labor.$42 Variable Manufacturing Overhead$6 Variable Selling & Administrative .$6 Fixed Costs : Fixed Manufacturing Overhead$176,800 Fixed Selling & Administrative .$24,000 What is the total amount of fixed manufacturing overhead included in ending inventory under the Variable Costing System?