Please show working on how to find Fixed MOH; My calculation of 10,000 x $20 = $200,000 is the wrong answer.

Thanks

Nash Company's actual results reveal that it was profitable in the sale of its star product: a high-end spot-cleaning vacuum for upholstery. But it was not nearly as profitable as management had hoped. Nash's actual income statement and master budget income statement are as follows. In order to keep the focus on product costs, SG\&A costs were omitted. Here are the company's standard cost cards for each product cost. Prepare a flexible budget for Nash Company so management can evaluate the company's actual performance using a more appropriate benchmark