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 for $920. 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 labor S 320 e manufacturing s 40 S 15 $77,000 $33,000 Variable selling and Fixed costs: Fixed manufacturing Fixed selling and The absorption costing income statement prepared by the company's accountant for last year appears below 195,000 Cost of goods sold Gross margin Selling and administrabive 44,200 36,900 Net operating income S 7,300 Required: 1. Determine how much of the ending inventory consists of fixed manufacturing overhead cost deferred in inventory to the next period