A company predicts its production and sales will be 24,000 units. At that level of activity, its fixed costs are budgeted at $300,000, and its variable costs are budgeted at $246,000. If its activity level declines to 20,000 units, what will be its fixed costs and its variable costs? A. Fixed, $300,000; variable, $205,000 B. Fixed, $300,000; variable, $246,000 C. Fixed, $250,000; variable, $246,000 D. Fixed, $250,000; variable, $205,000