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During the current period, 10,000 units were produced and 12,000 units were sold. Fixed manufacturing costs incurred amounted to $110,000. The fixed manufacturing cost per unit was the same as in the previous period. An absorption costing income statement would report fixed manufacturing costs as which of the following? Cost of goods sold of $144,000 as a deduction from sales revenue to obtain gross profit Costs of $144,000 as a deduction from gross profit to obtain operating income Included as part of the cost of goods sold amount ($132,000 of total c.o.g.s) as a deduction from sales revenue to obtain gross profit Overhead of $132.000 as a separate line-item deduction from sales revenue to obtain gross profit