Burruss Company developed a static budget at the beginning of the company's accounting period based on an expected volume of 8,000 units: Per Unit Revenue $ 6.00 Variable costs 1.50 Contribution margin $ 4.50 Fixed costs 3.00 Net income $ 1.50 If actual production totals 9,000 units, which is within the relevant range, the flexible budget would show fixed costs of:

a. $24,000.

b. $3 per unit.

c. $27,000.

d. None of these answers are correct.