Stiller Corporation incurred fixed manufacturing costs of $120,000 during 2019. Other information for 2019 includes: The budgeted denominator level is 12,000 units. Units produced total 1,500 units. Units sold total 1,200 units. Beginning inventory was zero. The company uses absorption costing and the fixed manufacturing cost rate is based on the budgeted denominator level. Manufacturing variances are closed to cost of goods sold. Fixed manufacturing costs included in ending inventory total: ) B) $3,000 C) $2.400 D) $1,800