Nader, Inc. produces e-readers that it sells for $80 each. Costs involved in production are: Direct material Direct labor Variable manufacturing overhead Fixed manufacturing overhead per year $11 per unit 15 per unit 12 per unit $448,000 In addition, the company has selling and administrative costs: Fixed selling costs per year Fixed administrative costs per year Variable selling and admin costs per year $175,000 76,000 $6 per unit During the year, Nader produced 56,000 readers and sold 29,400. Beginning inventory totaled 1,800 units. Assume the same unit costs in all years. How much fixed manufacturing overhead is in ending inventory under full costing? $227,200 O $1,306,400 $250,000 $300,500 $300,000