Halifax Inc.$\text{'}$s flexible budget for $12,000$ units of production showed sales of $$48,000,$ variable costs of $$18,000,$ and fixed costs of $$16,000.$ The fixed costs expected if the company produces and sells $16,000$ units is:$.$$$64,000$b$.$$$18,000$C$.$$$16,000$ d$.$ $$24,000$e$.$$$48,000$