COCO Store is a small retail company that has the following information pertaining to current year operations.

Sales $(2,500$ fruit bowls$)$ $$100,000$

Cost of goods sold $45,000$

Manager's salary allocation $20,000$

Rent cost allocation $700$

Advertising $2,000$

Commissions $(10\%$ of sales$)10,000$

What were total fixed costs at COCO Store for the current year?

Question $5$Select one:

a$.$

$$2,700$

b$.$

$$20,700$

c$.$

$$45,000$

d$.$

$$32,700$

e$.$

$$22,700$