Haley Manufacturing Co.'s static budget at 10,000 units of production includes $40,000 for direct labor and $5,000 for electric power. Total fixed costs are $31,500. At 13,000 units of production, a flexible budget would show variable costs of $44,200 and $31,500 of fixed costs. variable costs of $58,500 and fixed costs totaling 569,000. variable costs of $58,500 and $31,500 of fixed costs. variable costs of 551,800 and $26,500 of fixed costs