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: $$\begin{array} { l r } \text { Revenue } ( 8,000 \text { units } ) & \$ 16,000 \\\text { Variable costs } & \underline{4,000} \\\text { Contribution margin } & \$ 12,000 \\\text { Fixed costs } & \underline{ 4,000 }\\\text { Net income } & \underline{ \$ 8,000} \\\end{array}$$ 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 are correct.