Based on a predicted level of production and sales of 21,000 units, a company anticipates total variable costs of $105,000, fixed costs of $25,200, and operating income of $37,000. Based on this information, the budgeted amount of variable costs for 19,000 units would be:

Multiple Choice

• $170,200.

• $95,000.

• $105,000.

• $62,200.

• $25,200.