Milton Company reports the following information for the current year:

Units produced this year	45,000 units
Units sold this year	53,000 units
Direct materials	$5 per unit
Direct labor	$2 per unit
Variable overhead	$270,000 in total
Fixed overhead	? in total

If the company's cost per unit of finished goods using absorption costing is $18, what is total fixed overhead?

A.

$225,000

B.

$180,000

C.

$270,000

D.

$315,000

E.

$720,000