Freetown Corporation incurred fixed manufacturing costs of $24,000 during 2020. Other information for 2020 includes:

The budgeted denominator level is 2,200 units.

Units produced total 1,500 units

Units sold total 4.200 units.

Beginning inventory was.zero.

The company uses absorption costing and the fixed manufacturing cost rate is based on the budgeted denominator level. Manufacturing variances are closed to cost of goods sold.

Fixed manufacturing costs included in ending inventory total

(Round any intermediary calculations to the nearest cent and your final answer to the nearest dollar.)

O A. $3,273

O B. $0

O C. $4,800

O D. $6,000