Based on a predicted level of production and sales of 19,000 units, a company anticipates total variable costs of $68,400, fixed costs of $20,900, and operating income of $75,240. Based on this information, the budgeted amount of fixed costs for 17,000 units would be:

• $103,000.

• $20,900.

• $96,140.

• $61,200

• $68,400