BRK Corporation provides the following data for its most recent year of operation: Direct materials $61 per unit Direct labor $47 per unit Variable manufacturing $21 per unit overhead Fixed manufacturing overhead $766,500 per year Variable selling and administrative expense Fixed selling and administrative $292,000 expense per year $15.50 per unit BRK produced 21,000 units during the year and sold 17,500 units. There were no units in beginning inventory. Which of the following statements is true? The amount of fixed manufacturing overhead deferred in inventory is $127.750 The amount of fixed manufacturing overhead released from inventory is $256,000 The amount of fixed manufacturing overhead deferred in inventory is $256,000 The amount of fixed manufacturing overhead released from inventory is $127,750 None of the above