A manufacturer reports the following overheads at two different production levels. The total overheads and output levels are: - total overheads $\$400\,000$ when production is $40\,000$ units - total overheads $\$432\,000$ when production is $60\,000$ units What is the total fixed overhead cost?
- A$\$32\,000$
- B$\$96\,000$
- C$\$336\,000$
- D$\$432\,000$