If the Clearwater Cotton Candy Company Hypothetically Lays Off Its

If the Clearwater Cotton Candy Company hypothetically lays off its workers and shuts down, it incurs costs of $30,000. If it produces at full capacity, it incurs costs of $90,000. It can be concluded that

A) fixed costs are $30,000.
B) the costs of variable inputs when shut down are $30,000.
C) fixed costs are $90,000.
D) the costs of variable inputs at full capacity are $90,000.