Based on predicted production of 25,200 units, a company anticipates $320,000 of fixed costs and $453,600 of variable costs. If the company actually produces 19,600 units, what are the flexible budget amounts of fixed and variable costs? ------Flexible Budget at ------ ------Flexible Budget------ Variable Total Fixed Amount per Cost Unit 25,200 units 19,600 units Variable cost Fixed costs Total budgeted costs $ | | $ 453,600 320,000 773,600 320,000 320,000 $