a) $34,000

b) $22,666

c) $30,000

d) $25,500

The cost accountant for Carlos Candies, Inc. prepared the following static budget based on expected activity of 2,000 units: Revenues Variable costs Contribution Margin Fixed Costs $ 64,000 (34,000) 30,000 (18,000) $ 12,000 Net Income If Carlos actually produced 1500 units, the flexible budget would show variable costs of