Companies El Cafetal prepared the following static budget (fixed budget) at the beginning of the accounting period based on 5,000 units. Income 5,000 units: $40,000 Variable Cost: ($20,000) Marginal contribution: (20,000) Fixed Cost: (8,000) Net Income: 12,000 If the current production totaled 7,000 units, the flexible budget will show a total variable cost of Multiple Choice $15,000

$39,200

$28,000

$56,000