Select all that apply

Fancy Nail's monthly rent is $2,500. The companys static budget for March was based on the activity level of 2,000 manicures. Total sales was budgeted at $40,000 and nail technician wages (a variable cost based on the number of manicures) was budgeted at $20,000. Actual manicures in March totaled 2,200. Assuming no other expenses, Fancy Nails' flexible budget will show Blank______.

Multiple select question:

a. rent expense of $2,750

b. net operating income of $19,500

c. wages of $20,000

d. sales of $44,000