He Simila Corporation has provided the following data for its most recent year of operation: Manufacturing costs: Variable manufacturing cost per unit produced: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead per year Selling and administrative expenses : Variable selling and administrative expense per unit sold Fixed selling and administrative expense per year 2 $ 11 7 $ 5 $308,000 $ 5 $ 81,000 Units in beginning inventory Units produced during the year Units sold during the year Units in ending inventory 0 11,000 9,000 2,000 Which of the following statements is true? Multiple Choice The amount of fixed manufacturing overhead released from inventories is $459.000 Which of the following statements is true? Multiple Choice The amount of fixed manufacturing overhead released from inventories is $459,000 The amount of fixed manufacturing overhead deferred in inventories is $459,000 The amount of fixed manufacturing overhead released from inventories is $56,000 The amount of fixed manufacturing overhead deferred in Inventories is $56,000