Calculator Jase Manufacturing Co.'s static budget at 7,600 units of production includes $38,000 for direct labor and $3,040 for electric power. Total fixed costs are $36,300. At 10,800 units of production, a flexible budget would show Oa variable costs of $58,320 and $51,584 of fixed costs Ob. variable costs of $41,040 and $36,300 Oc. variable costs of $58,320 and $36,300 of fixed costs Od variable and fixed costs totaling $77,340