A company that makes customized pens has calculated their revenue and costs as follows for the most recent fiscal period: sales$100 000 costs: fixed costs$??????? variable costs15 000 total costs??????? net income (loss)$(20 000) what are the company's fixed costs per fiscal period? select one: a) $80 000 b) $120 000 c) $115 000 d) $105 000 e) $85 000