Vaughn Manufacturing sells its product for $70 per unit. During 2022, it produced 60000 units and sold 50000 units (there was no beginning inventory). Costs per unit are: direct materials $22, direct labor $9, and variable overhead $1. Fixed costs are: $720000 manufacturing overhead, and $90000 selling and administrative expenses. Under absorption costing, what amount of fixed overhead is deferred to a future period?

A.$120000.

B.$130000.

C.$720000.

D.$10000.