Johansson Company developed the following static budget at the beginning of the company's accounting period: Revenue (8,000 units) $16,000 Variable costs 4,000 Contribution margin $12,000 Fixed costs 4.000 Net income $8,000 If actual production totals 8,400 units, the flexible budget would show variable costs of O $16,400. $4,000. O $4,200. $4, 100