Clear Company reports the following information for its first year of operations:

Units produced this year	50,000 units
Units sold this year	49,000 units
Direct materials	$7 per unit
Direct labor	$3 per unit
Variable overhead	$210,000 in total
Fixed overhead	? in total

If the company's cost per unit of finished goods using absorption costing is $19.30, what is total fixed overhead?

A.

$350,000

B.

$255,000

C.

$150,000

D.

$249,900

E.

$147,000