Q8Net makes processors for internet equipment. The company has budgeted variable costs of KD 105 for each processor and fixed costs of KD 7,500 per month. Q8Net's static budget predicted production and sales of 100 processors in August, but the company actually produced and sold only 84 processors at a total cost of KD 21,000.

Q8Net's total flexible budget cost for 84 processors per month is

Select one:

a.KD 19,680

b.KD 16,320

c.KD 21,000

d.KD 21,000