Khanam Company, which has only one product, has provided the following data concerning its most recent month of operations:

Selling price	$97
Units in beginning inventory	500
Units produced	8,400
Units in ending inventory	400
Variable costs per unit:
Direct materials	$20
Direct labour	$37
Variable manufacturing overhead	$1
Variable selling and administrative	$11
Fixed costs:
Fixed manufacturing overhead	$67,200
Fixed selling and administrative	$161,500

The company produces the same number of units every month, although the sales in units vary from month to month. The company's variable costs per unit and total fixed costs have been constant from month to month.

What is the amount of fixed overhead deferred under absorption costing?