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A company provides the following information from its original planning budget, and for its actual results for the month of April: Budgeted Fixed Selling Costs:

A company provides the following information from its original planning budget, and for its actual results for the month of April:
Budgeted Fixed Selling Costs: $109,000
Budgeted Sales Volume: 30,000 units
Actual Fixed Selling Costs: $95,000
Actual Sales Volume; 31,000 units
If the company creates a Flexible Budget for April, what amount should they list for fixed selling costs on the flexible budget? (Round to the nearest dollar.)

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