Flexible budget and variable costs

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National's cost accountant prepared the following static budget based on expected activity of 2,000 units for the 2009 accounting period:

Sales Revenue Variable Costs Contribution Margin Fixed Costs
Net Income
$64,000 (34,000)
30,000 (18,000) $12,000

If National actually produced 1,500 units, the flexible budget would show variable costs of what amount?

Reference no: EM13138779

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