The following income statements are provided for Blue Companys last two years of operation:

	2012	2013
Number of units produced and sold	3,600	3,200
Sales revenue	$57,600	$51,200
Cost of goods sold	43,000	39,000
Gross margin	14,600	12,200
General, selling and administrative expenses	7,420	6,940
Net income	$7,180	$5,260

Assuming that cost behavior did not change over the two year period, what is the annual amount of the company's fixed manufacturing overhead?

A. $7,000

B. $14,000

C. $14,800

D. None of these