National's cost accountant prepared the following static budget based on expected activity of 1,000 units for the 2009 accounting period: 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. none of the above. 0 c. $18,000. d. $16,000