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Veach Corporation incurred fixed manufacturing costs of $6,000 during 20X5. Other information for 20X5 includes: The budgeted denominator level is 1,000 units. Units produced total

Veach Corporation incurred fixed manufacturing costs of $6,000 during 20X5. Other information for 20X5 includes: The budgeted denominator level is 1,000 units. Units produced total 1000 units. Units sold total 850 units. Beginning inventory was zero. The company uses VARIABLE 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 expensed on the income statement (excluding adjustments for variances) total:

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