2. MC.22.67.ALGO (Algorithmic) Jase Manufacturing Co.'s static budget at 7,900 units of production includes $23,700 for direct labor and $2,370 for electric power. Total fixed costs are $42,300. At 10,500 units of production, a flexible budget would show a. variable costs of $26,070 and $42,300 b. variable and fixed costs totaling $68,370 c. variable costs of $34,650 and $56,222 of fixed costs d. variable costs of $34,650 and $42,300 of fixed costs