Butler Company developed a static budget at the beginning of the company's accounting period based on an expected volume of 4,000 units: Per unit Revenue $4.00 Variable costs 1.50 Contribution margin $2.50 Fixed costs 2.00 Net income $0.50 If actual production totals 5,000 units, the flexible budget would show fixed costs of: A. $10,000. B. 52 per unit. C. $8,000. D. None of these