Wolanski Corporation has provided the following data for its most recent year of operations: LA 48 Selling price per unit Manufacturing costs: Variable manufacturing cost per unit produced: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead per year Selling and administrative expenses: Variable selling and administrative expense per unit sold Fixed selling and administrative expense per year 11 $ 5 $ 5 $ 110,000 $ $ 4 71,000 Units in beginning inventory Units produced during the year Units sold during the year Units in ending inventory 0 11,000 8,000 3,000 Which of the following statements is true? The amount of fixed manufacturing overhead deferred in inventories is $30,000 The amount of fixed manufacturing overhead released from inventories is $248,000 The amount of fixed manufacturing overhead deferred in inventories is $248,000 The amount of fixed manufacturing over ed from inventories is $30,000