Based on a predicted level of production and sales of 22,000 units,a company anticipates total variable costs of $99,000,fixed costs of $30,000,and operating income of $36,000.Based on this information,the budgeted amount of fixed costs for 20,000 units would be:

A) $99,000.
B) $90,000.
C) $66,000.
D) $30,000.
E) $150,000.

Fixed Costs

Costs that do not vary with the level of output or sales in the short term, such as lease payments, insurance, and salaries of permanent staff.

Variable Costs

Costs that change in proportion to the level of production or sales volume.

Operating Income

Earnings before interest and taxes, representing a company's profit from its core business operations.