Fixed production overheads

Hi Mr Moffat, question on CH9, eg 1. The final profit, in my opinion should be 59K USD. Fixed overhead is calculated only 18K USD, and should be 20K USD, so an adjustment of 2K USD recharge expense is needed in the end, instead of 2K USD income as is the case in the lecture.
Sales 9K * 35 = 315
COGS
Wood 9K * 12 = 108K
Labor 9K * 8 = 72K
Variable 9K * 5 = 45K
Fixed 9K * 2 = 18K
Profit before selling expenses 72K USD, hence fixed is under-absorbed for 2K, thus it should be recharged as an expense in the end. Please if you can find time to go through your lecture and check once more.

Thank you in advance,