Ringo Company prepared the following static budget at the beginning of the company's accounting period: Revenue (8,100 units) $ 16,200 Variable costs 4,050 Contribution margin $ 12,150 Fixed costs 4,050 Net income $ 8,100 If actual production totals 8,500 units, the flexible budget would show total costs of:

a. $16,600.

b. $8,300.

c. $8,400.

d. None of these answers are correct.