Pat and Riley own a business that manufactures hair extensions. Information for the last three years about their most popular style is provided below. Per Unit Selling price $123.00 Variable manufacturing costs $31.00 Variable selling and admin costs $4.00 Fixed manufacturing costs $15.00 Fixed selling and admin costs $2.50 Year 1 Year 2 Year 3 Production (units) 15, 000 10, 000 15, 000 Sales (units) 10, 000 15, 000 10, 000 If they used absorption costing, how much fixed manufacturing cost would be deferred in Year 2? O $12,500 O $0 O $75,000 O $(75,000)