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 sales for 20,000 units would be:

A) $165,000.
B) $150,000.
C) $117,272.
D) $181,500.
E) $141,900.

Variable Costs

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

Fixed Costs

Expenses that do not change with the level of production or sales activities within a certain range or period.

Operating Income

This refers to the profit realized from a business's operations, calculated by subtracting operating expenses from gross profit.