Jupiter Corporation incurred fixed manufacturing costs of $18,000 during 2020. Other information for 2020 includes: The budgeted denominator level is 2,500 units. Units produced total 2,800 units. Units sold total 1,900 units. Variable cost per unit is $5 Beginning inventory is zero. The fixed manufacturing cost rate is based on the budgeted denominator level. Under absorption costing, total manufacturing costs expensed on the income statement (excluding adjustments for variances) total (Round any intermediary calculations to the nearest cent and your final answer to the nearest dollar.) A. $23,180 B. $34,160 C. $13,680 D. $27,680