Hanekamp Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During August, the company budgeted for 5,400 units, but its actual level of activity was 5,440 units. The company has provided the following data concerning the formulas to be used in its budgeting: The net operating income in the flexible budget for August would be closest to: A) $18,940 B) $13,550 C) $13,351 D) $18,400