Coleman Manufacturing Co.'s static budget at 14,000 units of production includes $41,000 for direct labor and $7,000 for electric power (which is considered variable and not mixed). Total fixed costs are $22,000. At 16,000 units of production, a flexible budget would show a. variable costs of $54,880 and $22,000 of fixed costs. b. variable costs of $48,000 and $22,000 of fixed costs. c. variable costs of $54,880 and $32,900 of fixed costs. d. variable costs of $54,880 and $32,000 of fixed costs