Zaria Inc. provides the following budgeted cost data for producing 10,000 units of one of its products in its static budget for the next quarter: Variable costs per unit $40 Fixed costs for the quarter $20,000 What would be the amount of variable costs and fixed costs to be reported in the flexible budget prepared at a volume of 12,000 units? Variable costs of $400,000 and fixed costs of $20,000 Variable costs of $80,000 and fixed costs of $20,000 Variable costs of $480,000 and fixed costs of $20,000 Variable costs of $480,000 and fixed costs of $24,000