Based on predicted production of 28,000 units, a company anticipates $574,000 of fixed costs and $511,000 of variable costs. The flexible budget amounts of fixed and variable costs for 26,000 units are (Do not round intermediate calculations):

$533,000 fixed and $474,500 variable.

$533,000 fixed and $511,000 variable.

$474,500 fixed and $574,000 variable.

$574,000 fixed and $474,500 variable.

$574,000 fixed and $511,000 variable.