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The following information is available regarding X Company' utility costs in 2020: Estimated production 3,200 units Budgeted fixed costs $18,000 Budgeted total variable costs $21,472

The following information is available regarding X Company' utility costs in 2020:

Estimated production 3,200 units
Budgeted fixed costs $18,000
Budgeted total variable costs $21,472
Actual production 2,600 units
Actual total costs $31,595

6. What was the static budget for total utility costs in 2020?

A: $7,877 B: $17,446 C: $21,472 D: $31,595 E: $35,446 F: $39,472
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