Joe's Tires, Inc. reports the following information for the year ended December 31: 650 units Units sold Sales price Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative costs Fixed selling and administrative costs $130 per unit S25 per unit $8 per unit $15 per unit $15 per unit $6 per unit $14,000 per year The operating income calculated using variable costing and absorption costing amounted to $9,100 and $11,200, respectively. There were no beginning inventories. Detemine the total fixed manufacturing overhead that will be expensed under absorption costing for the year. OA. $11,850 O B. $9,750 O C. $26,000 O D. $31,200