Peak Manufacturing produces snow blowers. The selling price per snow blower is $100. Costs involved in production are as follows. Direct material per unit: $20 Direct labor per unit: 12 Variable manufacturing overhead per unit: 10 Fixed manufacturing overhead per year: $148,500 In addition, the company has fixed selling and administrative costs of $150,000 per year. During the year, Peak produces 45,000 snow blowers and sells 30,000 snow blowers. How much fixed manufacturing overhead is in ending inventory under full costing? (Points : 10)

A. $0

B. $49,500

C. $148,500

D. $99,000