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

a) variable costs of $52,800 and $29,000 of fixed costs

b) variable costs of $44,000 and $24,000 of fixed costs

c) variable costs of $52,800 and $24,000 of fixed costs

d) variable and fixed costs totaling $68,000