Jase Manufacturing Co.'s static budget at 7,500 units of production includes $30,000 for direct labor and $2,250 for electric power. Total fand costs are $37,200. At 10,600 units of production, a flexible budget would show Oa, variable costs of $45.580 and $37,200 of fund costs Ob. variable costs of 545,500 and $52,576 of fixed costs Oc. variable costs of $32,250 and $37,200 Od, variable and fixed costs totaling $69,450