Sheffield Corp. sells its product for $60 per unit. During 2019, it produced 75600 units and sold 63000 units (there was no beginning inventory). Costs per unit are: direct materials $15, direct labor $9, and variable overhead $3. Fixed costs are: $907200 manufacturing overhead, and $113400 selling and administrative expenses. Under absorption costing, what amount of fixed overhead is deferred to a future period?

$189000.

$151200.

$907200.

$37800.