Based on predicted production of 7,200 units, a company anticipates $87,000 of fixed costs and $64,800 of variable costs. The flexible budget amounts of fixed and variable costs for 6,000 units are:

$72,500 fixed and $64,800 variable.

$72,500 fixed and $54,000 variable.

$87,000 fixed and $64,800 variable.

$87,000 fixed and $54,000 variable.

$54,000 fixed and $87,000 variable.