Yazzie,Inc The Operating Income Calculated Using Variable Costing and Absorption Costing

Yazzie,Inc.reports the following information for the year ended December 31: $\begin{array}{|l|r|l|}\hline \text { Units sold } & 620 &\text { units } \\\hline \text { Sales price } & { \$160}& \text{ per unit } \\\hline \text { Direct materials } & { \$26}&\text{ per unit } \\\hline \text { Direct labor } & { \$10}&\text{ per unit } \\\hline \text { Variable manufacturing overhead } & \$ 13& \text { per unit } \\\hline \text { Fixed manufacturing overhead } & { \$30}& \text{ per unit } \\\hline \text { Variable selling and administrative costs } & \$ 5& \text { per unit } \\\hline \text { Fixed selling and administrative costs } & \$ 14,200& \text { per year } \\\hline\end{array}$ The operating income calculated using variable costing and absorption costing amounted to $9300 and $11,400,respectively.There were no beginning inventories.Determine the total fixed manufacturing overhead that will be expensed under variable costing for the year 2016.

A) $20,700
B) $18,600
C) $34,720
D) $30,380