Jones Company Developed the Following Static Budget at the Beginning

Multiple Choice

Jones Company developed the following static budget at the beginning of the company's accounting period: $\begin{array}{|l|r|}\hline \\\hline \text { Revenue (8,000 units) } &\$ 16,000 \\\hline \text { Variable costs } & \underline { 4,000} \\\hline \text { Contribution margin } & \$ 12,000 \\\hline \text { Fixed costs } & \underline { 4,000} \\\hline \text { Net income } & \underline { \$ 8,000} \\\hline &\\\hline\end{array}$ If actual production totals 8,200 units,the flexible budget would show total costs of:

A) $8,000.
B) $8,100.
C) $8,200.
D) None of these is correct.