Locklear, Inc. reports the following information for the year ended December 31: Units sold Sales price Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative costs Fixed selling and administrative costs The operating income calculated using variable costing and absorption costing amounted to $10,000 and $12,700, respectively. There were no beginning inventories. Determine the total fixed manufacturing overhead that will be expensed under absorption costing for the year. 620units $130per unit $28per unit $8 per unit $13per unit $12per unit $6 per unit $12.600per year A) $24,800 B) $7440 C) $10,140 D) $30,380