HyperNet Systems is a start-up company that makes connectors for high-speed Internet connections. The company has budgeted variable costs of $ 110 for each connector and fixed costs of $ 8,500 per month. HyperNet's static budget predicted production and sales of 100 connectors in August, but the company actually produced and sold only 72 connectors at a total cost of $ 18,000. HyperNet's total flexible budget cost for 72 connectors per month is

A. $ 18,000.

B. $ 16,420.

C. $ 7,920.

D. $ 11,000.