lda 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 $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: 280 265 15 Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative $150 $ 370 $45 $30 Fixed costs Fixed manufacturing overhead Fixed selling and administrative $ 70,000 $ 30,000 The absorption costing income statement prepared by the company's accountant for last year appears below: Sales Cost of goods sold $ 259,700 215,975 Gross margin Selling and administrative expense 43,725 37,950 Net operating income $ 5,775 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 invento