Heung, inc reports the following information for the year ended December 31:

units sold 590 units

direct materials $29 per unit

direct labor $12 per unit

Variable manufacturing overhead $14 per unit

Fixed manufacturing overhead $30 per unit

Variable selling and administrative cost $6 per unit

Fixed selling and administrative costs 12,300 per year

The operating income calculated using variable costing and absorption costing amounted to $9,200 and $12,200, respectively. there were no beginning inventories. determine the total fixed manufacturing overhead that will be expensed under variable costing for the year.