A company has the following actual and budgeted data for year 4. Budget Actual Production 8,000 units 9,000 units Variable production overhead per unit $3 $3 Fixed production overheads $360,000 $432,000 Sales 6,000 units 8,000 units Overheads are absorbed using a rate per unit, based on budgeted output and expenditure. What was the fixed production overhead absorbed amount during year 4?