The following static budget is provided: 23,000 Units $230,000 Units Sales Less variable costs: Manufacturing costs Selling and administrative costs Contribution margin Less fixed costs: Manufacturing costs Selling and administrative costs Net income $ 80,500 $ 41,400 $108, 100 $ 25,300 $ 21,850 $ 60,950 What will budgeted net income equalif 21,000 units are produced and sold? (Do not round intermediate calculations.) Multiple Choice o $37.950 $51,550 $207,000 $210,000