Jase Manufacturing Co.'s static budget at 10,000 units of production includes $40,000 for direct labor and $4,000 for electric power. Total fixed costs are $24,000. At 12,000 units of production, a flexible budget would show Oa. Variable costs of $44.000 and 524,000 of fixed costs Ob variable costs of $52,800 and $29,000 of fixed costs c. variable costs of 52.800 and $24,000 of fixed costs Od variable and fixed colla totaling 568.000