The Corporation has provided the following data for its two most recent years of operation: $ 83 $ 13 $ 7 Selling price per unit 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 $ 4 $ 396,000 $ 4 $ 72,000 Units in beginning inventory Units produced during the year Units sold during the year Units in ending inventory Year 1 Year 2 0 2,000 12,000 11,000 10,000 9,000 2,000 3,900 Which of the following statements is true for Year 2? A. The amount of fixed manufacturing overhead deferred in inventories is $534,000 B. The amount of fixed manufacturing overhead deferred in inventories is $74,400 C. The amount of fixed manufacturing overhead released from inventories is $534,000 D. The amount of fixed manufacturing overhead deferred in inventories is $78,000