Based on predicted production of 21,000 units, a company anticipates $357,000 of fixed costs and $309,750 of variable costs. the flexible budget amounts of fixed and variable costs for 19,000 units are (do not round intermediate calculations): $357,000 fixed and $309,750 variable. $280,250 fixed and $357,000 variable. $323,000 fixed and $280,250 variable. $323,000 fixed and $309,750 variable. $357,000 fixed and $280,250 variable.