All variable costs of a particular service vary based on direct labour costs. The following relationship pertains to a year's budgeted activity regarding this service: Direct labour cost GHC 30,000 GHC 40,000 Total costs GHC 129,000 GHC 154,000 What are the budgeted fixed costs for the year? a) GHC25,000 b) GHC29,000 c) GHC54,000 d) GHC75,000