The following information is available for Polar Company:

selling price $100.00

units in beginning inventory

unites produced 4,000

unites sold 3,200

units in engine inventory 800

direct materials $22

direct labor $20

variable manufacturing overhead $8

Variable selling and administrative $11

fixed manufacturing overhead $60,000

fixed selling and administrative $50,000

14. What amount of fixed manufacturing overhead is carried to the income statement under absorption costing?

15. What amount of fixed manufacturing overhead is carried to the income statement under variable costing?