Answer the following questions using the information below: Jupiter Corporation incurred fixed manufacturing costs of $16,000 during 2015. Other information for 2015 includes: The budgeted denominator level is 2,000 units. Units produced total of 2,200 units. Units sold a total of 1,900 units. The variable cost per unit is $4. The beginning inventory is zero. The fixed manufacturing cost rate is based on the budgeted denominator level. Under variable costing, the fixed manufacturing costs expensed on the income statement (excluding adjustments for variances) total ________.

Select one:

A. $15,200

B. $16,000

C. 0

D. $14,400