A company manufactures a single product, the Barni. Budgeted results and actual results for December are as follows: Production and sales of the product Barni (units) Sales revenue Direct materials Direct labor Production overhead Administration overhead Total cost Profit The following estimates are applicable to the behaviour of Barni's costs. (a) Direct materials and direct labor are variable costs. (b) Production overhead is a semi-variable cost, the budgeted cost for an activity level of 10,000 units being $25,000 (use high-low method for separating fixed and variable overheads) (c) Administration overhead is a fixed cost. (d) Selling prices are constant at all levels of sales. The flexed budget shows profit of: a. $7,800 b. $8,200 c. $5,000 d. $8,500