Concept Corp manufactures and sells unique art photographs Concept ses 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