The following static budget is provided: Units 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 $ $ $ 70,000 40,000 90,000 $ $ 22,000 17,000 51,000 $ What will the flexible budget net income equal if 21,000 units are produced and sold? (Do not round intermediate calculations.) $210,000 $53,550 $55,500 $94,500