Johansson Company Developed the Following Static Budget at the Beginning

Multiple Choice

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

A) $16,400.
B) $4,000.
C) $4,100.
D) $4,800.