Based on a predicted level of production and sales of 19,000 units, a company anticipates total variable costs of $70,300, fixed costs of $32,300, and operating income of $140,600. Based on this information, the budgeted amount of fixed costs for 17,000 units would be:

Multiple Choice

• $127,500.
• $172,900.
• $32,300.
• $70,300
• $62,900