Canon Corporation had the following static budget at the beginning of the company\'s accounting period: If actual production totals 9,900 units, the flexible budget would show total costs of: A. $4,950. B. $9,700. C. $4,850. D. None of these is correct.Revenue (9,500 units)$19,000Variable costs4,750Contribution margin$14,250Fixed costs4,750Net income$9,500 Solution Aanswer is B. $ 9700 Explanation: Total Cost for 9900 units under Flexible Budget: variable cost (4750/9500 *9900) 4950 Fixed cost 4750 Total cost for 9900 units 9700.