Ida Sidha Karya Company is a family-owned company located in the village of Gianyar on the island of Bali in Indonesia. The company produces a handcrafted Balinese musical instrument called a gamelan that is similar to a xylophone. The gamelans are sold to a Canadian importer for $980. Selected data for the company's operations last year follow. Units in beginning inventory Units produced Units sold Units in ending inventory Variable costs per unit: Direct materials Direct labour Variable manufacturing overhead Variable selling and administrative Fixed costs: Fixed manufacturing overhead Fixed selling and administrative e 240 225 15 $ 140 $ 360 $ 35 $ 20 $ 66,000 $ 28,000 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 $228,500 182,250 38,250 32,500 $ 5,750 Required: 1. Determine how much of the ending inventory consists of fixed manufacturing overhead cost deferred in inventory to the next period. Total fixed manufacturing overhead in ending inventory