Amanda Manufacturing Company prepared the following static budget income statement: Revenues Variable Costs Contribution Margin Fixed Costs Net Income $ 261,000.00 (171,000.00) 90,000.00 (46,000.00) $ 44,000.00 The budgeted costs were based on a planned sales volume of 9,000 units. Actual production was 6,800 units. The amount of net income based on a flexible budget of 6,800 units would have been Multiple Choice $15,200.00. $17,200.00. $22,000.00. $125,000.00.