A Company Reports the Following Information for Its First Year

Multiple Choice

A company reports the following information for its first year of operations.
$$\begin{array} { l l } \text { Units produced this year } & 43,000 \text { units } \\\text { Units sold this year } & 39,000 \text { units } \\\text { Direct materials } & \$ 0.57 \text { per unit } \\\text { Direct labor } & \$ 0.83 \text { per unit } \\\text { Variable overhead } & \$ 26,660 \text { in total } \\\text { Fixed overhead } & ? \text { in total }\end{array}$$
If the company's cost per unit of finished goods using variable costing is $2.02, what is the amount of total fixed overhead?

A) $26,660.
B) $35,690.
C) $24,510.
D) Some other amount.
E) Cannot be determined from the given data.