Answer the Following Questions Using the Information Below

Multiple Choice

Answer the following questions using the information below:
JJ Abrams planned to use $164 of material per unit but actually used $160 of material per unit, and planned to make 1,200 units but actually made 1,000 units.
-Bebee Corporation currently produces cardboard boxes in an automated process. Expected production per month is 40,000 units, direct-material costs are $0.60 per unit, and manufacturing overhead costs are $18,000 per month. Manufacturing overhead is all fixed costs. What is the flexible budget for 20,000 and 40,000 units, respectively?

A) $21,000; $33,000
B) $21,000; $42,000
C) $30,000; $42,000
D) None of these answers are correct.