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 $16,400. $4,100. $4,000. $4,200