The following static budget is provided: 20,000 $200,000 Units Sales Less Variable Costs: Manufacturing Costs Selling and Administrative Costs Contribution Margin Less Fixed Costs: Manufacturing Costs Selling and Administrative Costs Net Income $80,000 $40,000 $80,000 $22,000 $17,000 $41,000 If 19,000 units are produced and sold, the budgeted net income would be equal to: (Do not round intermediate calculations.) $40,000 $39,200 $38,950 $37,000