Bernie Corporation produces a product that sells for $80 per unit. There were 2,000 units costing $116,000 at the beginning of the year 2019 and there were no work in process inventories. Other costs related to its product or 2019 follow Units sold Units produced Direct Materials Used Direct Labor Variable Manufacturing Overhead Fixed Manufacturing Overhead Variable Seling and administrative expen Fixed Selling and Administrative expense 6,000 5,000 90,000 80,000 70,000 60,000 30,000 20,000 Total fixed costs charged under Absorption costing would be