ABC Company estimates the following data for the coming month
Total variable costs	$ 40,000.00
Income tax rate	40%
Contribution margin percentage	30%
Estimated net income	$6,000.00

Find the estimated total fixed costs for the coming month

	a.	Between 0 and $20,000.00
	b.	Between $20,000.00 and $40,001.00
	c.	Between $40,001.00 and $60,000.00
	d.	Between $60,000 and 80,001.00