Based on predicted production of 15,000 units, a company anticipates $140,000 of fixed costs and $130,000 of variable costs. The flexible budget amounts of fixed and variable costs for 13,000 units are:

A) $140,000 fixed and $112,667 variable

B) $140,000 fixed and $130,000 variable

C) $115,000 fixed and $130,000 variable

D) $112,667 fixed and $140,000 variable