FastNet’s total flexible budget cost for 76 connectors per month is FastNet Systems is a start-up company that makes connectors for high-speed Internet connections. The company has budgeted variable costs of \($120\) for each connector and fixed costs of \($7,000\) per month.
FastNet’s static budget predicted production and sales of 100 connectors in August, but the company actually produced and sold only 76 connectors at a total cost of $25,000.

a. $16,120.

b. $7,120.

c. $12,000.

d. $9,120.