Base Manufacturing Co.'s static budget at 7,700 units of production includes $23,100 for direct labor and 2,310 for electric power. Total fixed costs are $43,900. At 10,700 units of production, a flexible budget would show a. variable costs of $35,310 and $61,004 of fixed costs b. variable costs of $25,410 and $43,900 C. variable costs of $35,310 and $43,900 of fixed costs d. variable and fixed costs totaling $69,310