The following income statements are provided for Li Company's last two years of operation: Year 1 Year Number of units produced and sold Sales revenue Cost of goods sold Gross margin General, selling, and administrative expenses Net income 4,600 $69,750 41,700 28,050 17,500 $10,550 4,100 $63,550 38,000 25,550 16,300 $ 9,250 Assuming that cost behavior did not change over the two-year period, what is the annual amount of the company's fixed manufacturing overhead? Multiple Choice $7,660 $15,320 Multiple Choice O $7,660 O O $15,320 $17,320 O None of these