Variable Costing Help Ida Sidha Karya Company is a family-owned company located in the village of Gianyar on the island of Bali in Indonesia. The company produces a handcrafted Balinese musical instrument called a gamelan that is similar to a xylophone. The gamelans are sold for $950. Selected data for the company's operations last year follow Units in beginning inventory Units produced Units sold Units in ending inventory Variable costs per unit: 250 230 20 $125 $335 Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative 3e Fixed costs: Fixed manufacturing overhead Fixed selling and administrative 75,00e 15,00e The absorption costing income statement prepared by the company's accountant for last year appears below: 218,580 187,45e 31,ese Selling and administrative expense21,980 $9,158 Sales Cost of goods sold Gross margin Net operating income Required: 1. Under absorption costing, how much fixed manufacturing overhead cost is included in the company's inventory at the end of last vear?