Venus Corporation incurred fixed manufacturing costs of 27,000 during 2019. Other information for 2019 includes: The budgeted denominator level is 2,400 units. Units produced total 2,700 units. Units sold total 1,900 units. Variable cost per unit is 6 Beginning inventory is zero. Under normal absorption costing, total manufacturing costs expensed on the income statement (excluding adjustments for variances) total ________. 30,400 32,775 21,375 30,375