University Books, Inc. is a major bookseller for four nearby colleges. The income statement for the quarter of the year is presented below:

University Books, Inc
Income Statement
For the quarter ended September 30, 2021
Sales		800,000
Less: Cost of Goods Sold		560,000
Gross Margin		240,000
Less: Operating Expenses
Less: Selling Expenses	100,000
Less: Administrative Expenses	110,000	210,000
Net Operating Income		30,000

On average, a book sells for 400. Cost of goods sold is entirely variable. Unit variable selling expenses are 30 per book; the remaining selling expenses are fixed. The variable administrative expenses are 5% of sales; the remainder of the administrative expenses are fixed.

The TOTAL FIXED COSTS for September 2021 amount to ________________.