Bailey Manufacturing Co.'s static budget at 10,000 units of production includes $59,000 for direct labor and $7,000 for electric power. Total fixed costs are $19,000. At 14,000 units of production, a flexible budget would show a. variable costs of $92,400 and $26,600 of fixed costs. b. variable costs of $66,000 and $19,000 of fixed costs. c. variable costs of $92,400 and $19,000 of fixed costs. d. variable and fixed costs totaling $119,000