Based on predicted production of 16,000 units, a company anticipates $232,000 of fixed costs and $196,000 of variable costs. The flexible budget amounts of fixed and variable costs for 14,000 units are (Do not round intermediate calculations):

$203,000 fixed and $196,000 variable.

$171,500 fixed and $232,000 variable.

$232,000 fixed and $196,000 variable.

$203,000 fixed and $171,500 variable.

$232,000 fixed and $171,500 variable.