porta light manufactures a high-quality LED flashlight for home/office use. data pertaining to the company's 2010 operations are as follows: production for the year 45,000 units sales for the yer (sales price per unit, $8) 48,750 units beginning 2010 inventory 8,750 units costs to produce one unit (2009 & 2010): direct material $3.60 direct labor 1.00 variable overhead 0.60 fixed overhead 0.40 Selling and administrative costs: variable (per unit sold $0.40 fixed (per year) $150,000 fixd manufacturing overhead is assigned to units of production based on a predtermined OH rate using an expected production capacity of 100,000 units per year. a. what is budgeted annual fixed manufacturing overhead