Question - Betty DeRose, Inc. began its operations on January 1, 2018. Betty produces a single product and reported the following cost information for 2018 and 2019:

                                           2018                      2019

Variable costs per unit:  

Direct materials                        $15                        $19  

Direct labor                             ?                         $16  

Variable overhead                        $6                         $8  

Variable selling                         $3                         $7

Fixed costs in total:  

Fixed overhead                           ?                      $207,000  

Fixed selling                            ?                      $108,000

In 2018, Betty produced 21,000 units and sold 14,000 units. In 2019, Betty produced 23,000 units and sold 27,000 units. The selling price per unit was $70 in both years. Using absorption costing, Betty's 2018 net income was $287,000 and its finished goods inventory at December 31, 2018 totaled $301,000. Using variable costing, Betty's 2018 gross profit was $448,000. Calculate the amount of fixed overhead cost incurred in 2018. Do not use decimals in your answer.