A Company's Flexible Budget for 12,000 Units of Production Showed

A company's flexible budget for 12,000 units of production showed sales,$48,000; variable costs,$18,000; and fixed costs,$16,000.The contribution margin expected if the company produces and sells 16,000 units is:

A) $48,000.
B) $64,000.
C) $40,000.
D) $24,000.
E) $18,000.