Johansson Company developed the following static budget at the beginning of the company's accounting period: Revenue (10,400 units) Variable costs $20,800 5,200 Contribution margin Fixed costs $15,600 5,200 Net Income $ 10,400 If actual production totals 10,800 units, the flexible budget would show variable costs of (Do not round your intermediate calculations.); Multiple Choice $21,200 $5,200 $5,300 O O $5,400