Roger Manufacturing produces snow shovels. The selling price per snow shovel is $28.00. There is no beginning inventory. $4.00 Costs involved in production are: Direct material Direct labor Variable manufacturing overhead Total variable manufacturing costs per unit Fixed manufacturing overhead per year 3.00 3.00 $10.00 $142,800 In addition, the company has fixed selling and administrative costs of $161,400 per year. During the year, Roger produces 51,000 snow shovels and sells 46,260 snow shovels. How much fixed manufacturing overhead is in ending inventory under full costing? Fixed manufacturing overhead in ending inventory $enter fixed manufacturing overhead in dollars Compare this amount to the difference in the net incomes calculated in Exercise 5-13. The amount of fixed manufacturing overhead in ending inventory under full costing is select an option the difference in net income between full costing and variable costing equal to greater than less than