Concept Corp manufactures and sells unique art photographs. Concept sells each photograph for $75. The normal level of production is 2,000 units. Actual information for January is given below: January Units 0 Beginning Inventory 2.000 Production 1,200 Sales Variable Costs $35 Manufacturing VC/unit Fixed Costs $5,000 Fixed Manufacturing Overhead Total How much fixed manufacturing overhead will appear on the income statement for January under the variable costing method