I just need part 2 answered and explained. Thank you

Am I missing something in the income statement (part 2)?

da Sidha Karya Company is a family-owned company located in the village of Gianyar on the island of Ba in Indonesia. The company produces a handcrafted Balinese musical instrument called a gamelan that is similar to a xylophone. The gamelans are sold for$980. Selected data for the company's operations last year follow: Units in beginning inventory Units produced 240 Units sold 225 Units in ending inventory 15 Variable costs per unit: Direct materials 140 Direct labor 360 Variable manufacturing overhead 35 Variable selling and administrative 20 Fixed costs 66,000 Fixed manufacturing overhead 28,000 Fixed selling and administrative The absorption costing income statement prepared by the company's accountant for last year appears below 220,500 Sales 182,250 Cost of goods sold 38,250 Gross margin Selling and administrative expense 32,500 Net operating income 5,750 Required 1. Determine how much of the ending inventory consists of fixed manufacturing overhead cost deferred in inventory to the next period. otal fixe manu ring ove n ending 4,125 nventory