3. Short answer question. In the budget prepared at the end of 2021, the annual revenue at Sunrise Restaurant in 2022 was forecasted to be $952,000, the fixed costs were forecasted to be $122,000 and the variable costs $658,000. Because of ongoing COVID-19, the owners and managers are prepared to cut some costs in 2022 if the revenue falls below the forecasted. Based on the information given, should the fixed costs be affected? Explain your answer in one or two sentences