Based on a predicted level of production and sales of 30,000 units, a company anticipates total variable costs of $120,000, fixed costs of $42,000, and income of $216,000. Based on this information, the budgeted amount of fixed costs for 27,000 units would be:

A. 192,000

B. 108,000

C. 120,000

D. 258,000

E. 42,000