Jones Company developed the following static budget at the beginning of the company's accounting period: Revenue (5,000 units) $ 15,000 Variable costs 4,000 Contribution margin $ 11,000 Fixed costs 5,000 Net income $ 6,000 If actual production totals 4,800 units, the flexible budget would show total costs of: a. $8,840 b. $3,840 c. $9,000 d. $8,790 e. None of these are correct.