The following static budget (master budget) is provided: Units 20,000 units Sales $200,000 Less variable costs: Manufacturing costs 70,000 Selling and administrative costs 40,000 Contribution Margin 90,000 Less fixed costs: Manufacturing costs 22,000 Selling and administrative costs 17,000 Net income 51,000 What will the expected fixed manufacturing costs be if 18,000 units are produced and sold?