Banner Systems is astart-up company that makes connectors forhigh-speed Internet connections. The company has budgeted variable costs of $135 for each connector and fixed costs of $8,000 per month. Banner's static budget predicted production and sales of 100 connectors inAugust, but the company actually produced and sold only 72 connectors at a total cost of $19,000.

total flexible budget cost for 72 connectors per month is