You Have Been Provided with the Following Information If Sales Decrease by 10%,what Level of Fixed Costs Will

You have been provided with the following information:
$$\begin{array} { | l | r | } \hline & \text { Total } \\\hline \text { Sales } & \$ 90,000 \\\hline \text { Less Variable expenses } & \underline{54,000} \\\hline \text { Contribution margin } & 36,000 \\\hline \text { Less fixed expenses } & \underline { 24,000 } \\\hline \text { Operating profit } & \$ 12,000 \\\hline\end{array}$$ If sales decrease by 10%,what level of fixed costs will maintain the current operating profit?

A) $12,000.
B) $20,400.
C) $21,600.
D) $24,000.