Budgeted data, based on a level of 1,000 units sold, included: total Sales Revenue of $100,000, total variable costs of $30,000 and total fixed costs of $40,000. At the end of the year, actual results were: 1,200 units sold or sales revenue of $130,000, actual total variable costs were $52,000 and actual total fixed costs were $35,000. At a level of 2,000 units sold, the budgeted variable costs would be 1) $30,000 O2) $39,000 3) $36,000 4) $60,000