Abrasive Brothers, Inc

Multiple Choice

Abrasive Brothers, Inc., manufactures brake pads for automobiles. For April 2017, the company's static budget projected 5,000 units would be produced and sold at a variable cost of $6 per unit and total fixed costs of $12,000. The budgeted selling price was $18 per unit. Actual results for April were somewhat disappointing in that the company produced and sold only 4,200 units at an actual price of $17.50 per unit.
-What would be the amount of cost of goods sold that would be included in a flexible budget for April 2017?

A) $30,000
B) $42,000
C) $25,200
D) $37,200