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 Beginning Inventory o Production 2,000 Sales 1,200 Variable Costs Manufacturing VC/unit $35 Fixed Costs Fixed Manufacturing Overhead Total $5,000 How much fixed manufacturing overhead will appear on the income statement for January under the variable costing method