The following income statements are provided for Blue Companys last two years of operation:

	2012	2013
Number of units produced and sold	4,600	4,200
Sales revenue	$71,760	$65,520
Cost of goods sold	39,760	36,460
Gross margin	32,000	29,060
General, selling and administrative expenses	18,820	17,540
Net income	$13,180	$11,520

Assuming that cost behavior did not change over the two year period, what is the company's annual fixed general, selling, and administrative cost? (Do not round intermediate calculations.)

A. $18,820

B. $4,100

C. $3,600

D. $17,540