Venus Corporation incurred fixed manufacturing costs of $6,300 during 2017. Other information for ...

Venus Corporation incurred fixed manufacturing costs of $6,300 during 2017. Other information for 2017 includes:
The budgeted denominator level is 1,600 units.
Units produced total 770 units.
Units sold total 600 units.
Beginning inventory was zero.

The company uses variable 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 expensed on the income statement (excluding adjustments for variances) total ________.
A) $2,363
B) $4,909
C) $6,300
D) $0