The cost of accountant for Carlos Candies, Inc.prepared the following static budget based on expected activity of 2,000 units.

REvenues 64,000

Variable (34,000)

Costs

Contribution 30,000

Margin Fixed Costs (18,000)

Net Income 12,000

A. If Carlos actually produced 1,500 units, the flexible budget would show variable costs of

a. 34,000

b. 22,666

c. 30,000

d. 25,500

B If Carlos actually produced 2,200 units, the flexible budget would show fixed costs amounting to

a. 19,800

b. 18,000

c. 52,000

d. none of the above