Based on predicted production of 14,000 units, a company anticipates $189,000 of fixed costs and $157,500 of variable costs. The flexible budget amounts of fixed and variable costs for 12,000 units are (Do not round intermediate calculations):

$162,000 fixed and $157,500 variable.

$135,000 fixed and $189,000 variable.

$189,000 fixed and $157,500 variable.

$189,000 fixed and $135,000 variable.

$162,000 fixed and $135,000 variable.