3 (4) A company has produced the following data for selling costs at different levels of sales: Sales (units) 3,000 2,400 Total selling costs ($) 145,000 116,000 Fixed costs increase by $20,000 when the sales level is higher than 2,500 units, What is the fixed selling cost at a sales level of 2,600 units? $100,000 $139,000 $80,000 $119.000