Based on a predicted level of production and sales of 18,000 units, a company anticipates reporting operating income of $34,000 after deducting variable costs of $81,000 and fixed costs of $13,000. Based on this information, the budgeted amounts of fixed and variable costs for 12,000 units would be: $13,000 of fixed costs and $67,500 of variable costs. $13,000 of fixed costs and $81,000 of variable costs. $13,000 of fixed costs and $54,000 of variable costs. $8,667 of fixed costs and $81,000 of variable costs. $8,667 of fixed costs and $54,000 of variable costs