Wright Company sells its product for $$25$ per unit. During $2022,$ it produced $20,000$ units and

sold $15,000$ units $($there was no beginning inventory$).$ Costs per unit are: direct materials $$5,$

direct labour $$4,$ and variable overhead $$3.$ Fixed costs are: $$300,000$ manufacturing overhead,

and $$50,000$ selling and administrative expenses. Under variable costing, what amount of fixed overhead is deferred to a future period?

a$)$ $$0$

b$)$ $$75,000$

c$)$ $$225,000$

d$)$ $$300,000$