Stiller Corporation incurred fixed manufacturing costs of $32,000 during 2015. Other information for 2015includes: The budgeted denominator level is 2,800 units. Units produced total 1,500units. Units sold total 1,200units. Beginning inventory was zero. The company uses absorption costing and the fixed manufacturing cost rate is based on the budgeted denominator level. Manufacturing variances are closed to cost of goods sold.Fixed manufacturing costs expensed on the income statement(excluding adjustments forvariances) total________.

A.

$0

B.

$13,714

C.

$25,600

D.

$32,000