Coleman Manufacturing Co.'s static budget at 15,000 units of production includes $45,000 for direct labor and $8,000 for electric power (which is considered variable and not mixed). Total fixed costs are $21,000. At 17,000 units of production, a flexible budget would show

a. variable costs of $60,010 and $34,000 of fixed costs.

b. variable costs of $60,010 and $34,900 of fixed costs.

c. variable costs of $53,000 and $21,000 of fixed costs.

d. variable costs of $60,010 and $21,000 of fixed costs.