The following income statements are provided for Rocky Company's last two years of operation: Year 1 Year 2 Number of units produced and sold 4,000 3,000 Sales revenue $ 59,600 $ 44,700 Cost of goods sold 22,200 18,200 Gross margin 37,400 26,500 General, selling, and administrative expenses 10,600 8,800 Net income $ 26,800 $ 17,700 Assuming that cost behavior did not change over the two-year period, what is the annual amount of the company's fixed manufacturing overhead?