Based on predicted production of 35,200 units, Basu Corp.anticipates $369,600 of fixed costs and $492,800 of variable costs. The flexible budget amounts of fixed and variable costs for 32,000 units are (Do not round intermediate calculations):

		$336,000 fixed and $448,000 variable.
		$369,600 fixed and $448,000 variable.
		$448,000 fixed and $336,000 variable.
		$396,600 fixed and $336,000 variable.