Problem 5-13 (Part Level Submission) The following information relates to Espresso Industries for fiscal 2017, the company's first year of operation: Units produced Units sold Units in ending inventory Fixed manufacturing overhead $869,440 143,000 124,800 18,200 (a) Calculate the amount of fixed manufacturing overhead that would be expensed in 2017 using full costing. (Round fixed manufacturing overhead per unit to 2 decimal places, e.g. 15.25 and final answer to o decimal places, e.g. 125.) Fixed manufacturing overhead expensed