Company planned to produce 12 000$ units. This level of activity required 20 setups at a cost of 22 000$ plus 500$ per setup. Actual proudction was 10 000 requiring 15 setups. Actual setup cost cost was 26000$. At 10 000 units, what is flexible budget amount for total setup?

a) 7500 b) 22 000 c) 29 500 d) 26 000