Coleman Manufacturing Co.'s static budget at 14,000 units of production includes $45,000 for direct labor and $7,000 for electric power (which is considered variable and not mixed). Total fixed costs are $25,000. At 16,000 units of production, a flexible budget would show a.variable costs of $59,360 and $25,000 of fixed costs. b.variable costs of $59,360 and $32,000 of fixed costs. c.variable costs of $59,360 and $32,900 of fixed costs. d.variable costs of $52,000 and $25,000 of fixed costs.