Befuddled But Brilliant Old Professor Mullen's Gourmet Food Company sells its product for $6 per unit. During 2017, it produced 60,000 units and sold 50,000 units (there was no beginning inventory or BI- 0). Costs per unit are: direct materials (DM) $15, direct labor (DL) $9, and variable overhead (VOH) $3. administrative expenses. ixed costs are: $720,000 (FOH) manufacturing overhead, and $90,000 (S& A) selling and 15. Under absorption costing (ABS), what amount of fixed overhead (FOH) is deferred to a future period? A) $30,000 B) $120,000 C) $150,000 D) $720,000