During self-construction of an asset by Waterway Industries, the following were among the costs incurred:

Fixed overhead for the year$1070000Portion of $1070000 fixed overhead that would

be allocated to asset if it were normal production99000Variable overhead attributable to self-construction51000

What amount of overhead should be included in the cost of the self-constructed asset?

$150000

$ -0-

$51000

$99000