Harland Corporation Currently Produces Cardboard Boxes in an Automated Process

Harland Corporation currently produces cardboard boxes in an automated process. Expected production per month is 20,000 units, direct material costs are $2.50 per unit, and manufacturing overhead costs are $15,000 per month. Manufacturing overhead is all fixed costs. What are the flexible budget for 14,000 and 20,000 units, respectively?

A) $14,000; $65,000
B) $14,000; $30,000
C) $50,000; $65,000
D) $50,000; $30,000