Fisher Steel produces steel plates for manufacturing and construction. They generally use a static budget with the following costs based on 50,000 units per month: Indirect materials, $105,000; Indirect labor, $98,000; Utilities, $14,000; Supervision, $5,000; Depreciation, $22,000. If Fisher wanted to create a flexible budget for 60,000 units, what value would they record for fixed costs? $49, 200 $27,000 $41,000 $32, 400