Red Company developed a static budget at the beginning of the company's accounting period based on an expected volume of 8,000 units: Revenue Variable costs Contribution margin Fixed costs Net income Per Unit $ 4.00 1.50 $ 2.50 2.00 $ 0.50 If actual production totals 10,000 units, which is within the relevant range, the flexible budget would show fixed costs of: A. $16,000. B. $2 per unit. C. $20,000. D. None of these answers are correct