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: If actual production totals 8,200 units, the flexible budget would show total costs of:
$\begin{array}{|l|r|}\hline \text { Revenue }(8,000 \text { units }) & \$ 16,000 \\\hline \text { Variable costs } & 4,000 \\\hline \text { Contribution margin } & \$ 12,000 \\\hline \text { Fixed costs } & \$ 4,000 \\\hline \text { Net income } & \$ 8,000 \\\hline\end{array}$

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