Cloudy Company Reports the Following Information for the Current Year

Multiple Choice

Cloudy Company reports the following information for the current year: $\begin{array}{ll}\text { Units produced this year } & 51,000 \text { units } \\\text { Units sold this year } & 53,000 \text { units } \\\text { Direct materials } & \$ 6 \text { per unit } \\\text { Direct labor } & \$ 3 \text { per unit } \\\text { Variable overhead } & \$ 255,000 \text { in total } \\\text { Fixed overhead } & ? \text { in total }\end{array}$ If the company's cost per unit of finished goods using absorption costing is $18, what is total fixed overhead?

A) $204,000
B) $212,000
C) $213,690
D) $222,070
E) $459,000