Answer the Following Questions Using the Information Below

Multiple Choice

Answer the following questions using the information below:
Jupiter Corporation incurred fixed manufacturing costs of $16,000 during 2015. Other information for 2015 includes:
The budgeted denominator level is 2,000 units.
Units produced total 2,200 units.
Units sold total 1,900 units.
Variable cost per unit is $4.
Beginning inventory is zero.
The fixed manufacturing cost rate is based on the budgeted denominator level.
-Under absorption costing,fixed manufacturing costs expensed on the income statement (excluding adjustments for variances) total ________.

A) $26,400
B) $22,800
C) $24,000
D) $21,818