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: $101,000 Budgeted Sales Volume: 30,000 units Actual Fixed Selling Costs: $93,000 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.)