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

Units produced this year	70,000 units
Units sold this year	68,000 units
Direct materials	$8 per unit
Direct labor	$5 per unit
Variable overhead	$285,000 in total
Fixed overhead	? in total

If the company's cost per unit of finished goods using absorption costing is $29.30, what is total fixed overhead? (Round "Variable overhead per unit" to 2 decimal places.)

	$560,000
	$856,100
	$350,000
	$823,400
	$340,000