Based on a predicted level of production and sales of 16,000 units, a company anticipates total variable costs of $62,400, fixed costs of $25,600, and operating income of $62,400. Based on this information, the budgeted amount of fixed costs for 13,000 units would be:

Multiple Choice

• $88,000.
• $62,400
• $101,900.
• $50,700
• $25,600.