National's cost accountant prepared the following static budget based on expected activity of 1,000 units for the 2009 accounting period:

Sales Revenue $50,000

Variable Costs (30,000)

Contribution Margin 20,000

Fixed Costs (8,000)

Net Income $12,000

If National actually produced 2,000 units, the flexible budget would show fixed costs amounting to

a.$8,000.

b.$16,000.

c.$18,000.

d.none of the above.