Sunland Company sells its product for $60 per unit. During 2019, it produced 72000 units and sold 60000 units (there was no beginning inventory). Costs per unit are: direct materials $15, direct labor $9, and variable overhead $3. Fixed costs are: $864000 manufacturing overhead, and $108000 selling and administrative expenses. Under absorption costing, what amount of fixed overhead is deferred to a future period? 0 $864000. $144000. 0 $36000. O $180000