Johansson Company developed the following static budget at the beginning of the company's accounting period: Revenue (10,000 units) $20,000 Variable costs 5,000 -------------------------------------------------------------------------------- Contribution margin $15,000 Fixed costs 5,000 -------------------------------------------------------------------------------- Net income $ 10,000 -------------------------------------------------------------------------------- -------------------------------------------------------------------------------- If actual production totals 10,400 units, the flexible budget would show variable costs of (Do not round your intermediate calculations.): $5,000. $20,400. $5,100. $5,200