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

Heung,Inc.reports the following information for the year ended December 31: $$\begin{array} { | l | r | } \hline \text { Units sold } & \text { 560units } \\\hline \text { Sales price } & \$ 140 \text { per unit } \\\hline \text { Direct materials } & \$ 29 \text { per unit } \\\hline \text { Direct labor } & \$ 8 \text { per unit } \\\hline \text { Variable manufacturing overhead } & \$ 13 \text { per unit } \\\hline \text { Fixed manufacturing overhead } & \$ 20 \text { per unit } \\\hline \text { Variable selling and administrative costs } & \$ 5 \text { per unit } \\\hline \text { Fixed selling and administrative costs } & \$ 13,200 \text { per year } \\\hline\end{array}$$ The operating income calculated using variable costing and absorption costing amounted to $9,000 and $10,800,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) $11,200
C) $27,440
D) $28,000