Zoom Bombers Enterprises expects to sell 30,000 units in January. The selling price per unit is $60. All sales are on credit. Customer amounts on account are collected 70% in the month of sale and 20% in the month following and 10% are never collected. Estimated Variable S&A are expected to be $2 per unit sold plus bad debt. Fixed S&A are estimated to be $7,000 of which $1,000 of the $3,000 is depreciation. What is the budgeted variable and Fixed S&A, respectively? O A. $180,000 Variable, $7,000 Fixed OB. $60,000 Variable, $6,000 Fixed O C. $60,000 Variable, $7,000 Fixed OD. $240,000 Variable, $7,000 Fixed