Heung,IncReports the Following Information for the Year Ended December 31

Heung,Inc.reports the following information for the year ended December 31: $$\begin{array} { | l | r |r| } \hline \text { Units sold } & 590& \text { units } \\\hline \text { Sales price } & \$ 170 &\text { per unit } \\\hline \text { Direct materials } & \$ 28& \text { per unit } \\\hline \text { Direct labor } & \$ 12 &\text { per unit } \\\hline \text { Variable manufacturing overhead } & \$ 18& \text { per unit } \\\hline \text { Fixed manufacturing overhead } & \$ 20 &\text { per unit } \\\hline \text { Variable selling and administrative costs } & \$ 4 &\text { per unit } \\\hline \text { Fixed selling and administrative costs } & \$ 12,200 &\text { per year } \\\hline\end{array}$$ The operating income calculated using variable costing and absorption costing amounted to $9,800 and $11,000,respectively.There were no beginning inventories.Determine the total fixed manufacturing overhead that will be expensed under variable costing for the year 2016.

A) $13,000
B) $11,800
C) $28,320
D) $34,220