The following static budget (master budget) is provided Units Sales Less variable costs 20,000 units $200,000 Manufacturing costs Selling and administrative costs $70,000 40,000 $90,000 Contribution Margin Less fixed costs Manufacturing costs Selling and administrative costs $22,000 17.000 Net Income $51,000 What will be the budgeted net income if 18,000 units are produced and sold? $31,000 $180,000 $400,000 $42,000