Use the Following Information to Answer the Next Two Questions

Use the following information to answer the next two questions. The BlueGum Hotel predicted $12,000 in variable labour costs and room revenue of $220,000 from 2,000 room sales in its static budget for January. The hotel actually sold 1,800 rooms and incurred $10,000 in variable labour costs in January
-What would be recorded in the BlueGum hotel's flexible budget for variable labour costs in January?

A) $12,000.
B) $10,800.
C) $13,333.
D) $14,000.
E) $11,000.