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Wolanski Corporation has provided the following data for its most recent year of operations:

Selling price per unit	$48
Manufacturing costs:
Variable manufacturing cost per unit produced:
Direct materials	$11
Direct labor	$5
Variable manufacturing overhead	$5
Fixed manufacturing overhead per year	$110,000
Selling and administrative expenses:
Variable selling and administrative expense per unit sold	$4
Fixed selling and administrative expense per year	$71,000

Units in beginning inventory	0
Units produced during the year	11,000
Units sold during the year	8,000
Units in ending inventory	3,000

Which of the following statements is true?

A The amount of fixed manufacturing overhead released from inventories is $248,000

B The amount of fixed manufacturing overhead deferred in inventories is $248,000

C The amount of fixed manufacturing overhead deferred in inventories is $30,000