Answer the Following Question(s)using the Information Below

Multiple Choice

Answer the following question(s) using the information below.Heinrich Corporation budgeted fixed manufacturing costs of $6,000 during 2012.Other information for 2012 includes:
The company uses absorption costing and the fixed manufacturing cost rate is based on the budgeted denominator level.Manufacturing variances are closed to cost of goods sold.
-Fixed manufacturing costs included in ending inventory total

A) $1,200.
B) $1,500.
C) $0.
D) $900.
E) $2,400.