Canon Corporation had the following static budget at the beginning of the company's accounting period:

Revenue (9,500 units)	$	19,000
Variable costs		4,750
Contribution margin	$	14,250
Fixed costs		4,750
Net income	$	9,500

If actual production totals 9,900 units, the flexible budget would show total costs of:

A. $4,950.

B. $9,700.

C. $4,850.

D. None of these is correct.