Question 13:

Carla Vista Company sells its product for $26 per unit. During 2022, it produced 24500 units and sold 15000 units (there was no beginning inventory). Costs per unit are: direct materials $5, direct labour $4, and variable overhead $3. Fixed costs are: $294000 manufacturing overhead, and $98000 selling and administrative expenses. Under absorption costing, what amount of fixed overhead is deferred to a future period?

$294000

$104500

$180000

$114000