Simila Corporation has provided the following data for its most recent year of operation: Manufacturing costs: Variable manufacturing cost per unit produced: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead per year Selling and administrative expenses: Variable selling and administrative expense per unit sold Fixed selling and administrative expense per year $ 11 $ 7 $ 5 $308,000 5 $ 5 $ 81,000 Units in beginning inventory Units produced during the year Units sold during the year Units in ending inventory 0 11,000 9,000 2,000 Which of the following statements is true? Multiple Choice The amount of fixed manufacturing overhead released from inventories is S459,000 The amount of fixed manufacturing overhead deferred in Inventories is $56,000 The amount of fixed manufacturing overhead released from inventories is $56,000 Multiple Choice The amount of fixed manufacturing overhead released from inventories is $459,000 The amount of fixed manufacturing overhead deferred in inventories is $56,000 The amount of fixed manufacturing overhead released from Inventories is $56,000 The amount of fixed manufacturing overhead deferred in Inventories is $459.000