Ida Sidha Karya Company is a family$-$owned company located in the village of Glanyar on the island of Baill in Indonesla. The company produces a handcrafted Balinese musical instrument called a gamelan that is similar to a xylophone. The gamelans are sold to a Canadlan Importer for $$950.$ Selected data for the company's operations last year follow:

$\backslash$table$[[$Units in beginning inventary,,e$],[$Units produced,,$250],[$Units sold,,$235],[$Units in ending inventory,,$15],[$Variable costs per unit:$],[$Direct materials,$3,135],[$Direct labour,$$,345],[$Variable manufacturing overhead,s$,30],[$Variable selling and adninistrative,$s,20],[$Fixed costs:$],[$Fixed manufacturing overhead,$s,65,900],[$Fixed selling and adninistrative,$$,25,009]]$

An absorption costing Income statement prepared by the company's accountant appears below:

Sales

Cost of goods sold

Gross margin

Selling and administrative expenses

Operating income

Required:

Determine how much of the ending inventory consists of fixed manufactuning overhead cost deferred in inventory to the next period.

Total fixed manufactuning overtead in ending inventory

Prepare an income statement for the year using the variable cosung method.