Problem 5-13 The following information relates to Jarden Industries for fiscal 2014, the companys first year of operation: Units produced 150,600 Units sold 112,400 Units in ending inventory 38,200 Fixed manufacturing overhead $874,986 Calculate the amount of fixed manufacturing overhead that would be expensed in 2014 using full costing. (Round fixed manufacturing overhead per unit to 2 decimal places, e.g. 15.25 and final answer to 0 decimal places, e.g. 125.) Fixed manufacturing overhead expensed $ Calculate the amount of fixed manufacturing overhead that would be expensed in 2014 using variable costing. Fixed manufacturing overhead expensed $ Calculate the amount of fixed manufacturing overhead that would be included in ending inventory under full costing and reconcile it to the difference between parts a and b. Fixed manufacturing overhead in ending inventory $ FMOH expensed under variable costing $ FMOH expensed under full costing Difference $