Jase Manufacturing Co$.\text{'}$s static budget at $7,600$ units of production includes $$38,000$ for direct labor and $$2,280$ for electric power. Total fixed costs are $$44,300.$ At $10,700$ units of production, a flexible budget would show

a$.$ variable and fixed costs totaling $$84,580$

b$.$ variable costs of $$56,710$ and $$62,370$ of fixed costs

c$.$ variable costs of $$56,710$ and $$44,300$ of fixed costs

d$.$ variable costs of $$40,280$ and $$44,300$