Units sold Sales price Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative costs Fixed selling and administrative costs 620 units $160 per unit $26 per unit $10 per unit $13 per unit $30 per unit $5 per unit $14,200 per year The operating income calculated using variable costing and absorption costing amounted to $9,300 and $ There were no beginning inventories. Determine the total fixed manufacturing overhead that will be expe costing for the year 2022. O a. $34,720 O b. $18,600 O c. $20,700 O d. $30,380