Based on a predicted level of production and sales of 18,000 units, a company anticipates total variable costs of $59,400, fixed costs of $18,000, and income of $100,980. Based on this information, the budgeted amount of fixed costs for 16,000 units would be: Multiple Choice

$59,400

$88,800.

$18,000.

$52,800

$118,980.