In the budget prepared at the end of 2022, the annual revenue at Port Moody BBQ & Grill in 2023 was forecasted to be $952,000. The fixed costs were forecasted to be $122,000 in 2023, and the variable costs were budgeted at $658,000. The restaurant industry is improving in sales and profits; however, the managers still want to cut some costs in 2023 because they are prepared for a situation when they may not achieve the budgeted sales. Based on this information, should the cost-cutting plan affect the fixed costs? Explain your answer in one or two sentences