These Were Lakeview Company's Budgeted Production Costs for the Current

These were Lakeview Company's budgeted production costs for the current year at an expected output of 20 000 units:

Assume Lakeview uses a flexible budgeting system and actually produced 22 000 units at a total cost of $560 000. By how much did actual production cost differ from the flexible budget amount and in which direction?

A) Actual cost was $10 000 over flexible budget
B) Actual cost was $20 000 under flexible budget
C) Actual cost was $20 000 over flexible budget
D) Actual cost was $40 000 under flexible budget