Based on a predicted level of production and sales of 29,000 units, a company anticipates total variable costs of $113,100, fixed costs of $52,200, and operating income of $47,030. Based on this information, the budgeted amount of variable costs for 27,000 units would be:

• $99,230.
• $105,300.
• $179,617.
• $113,100.
• $52,200.