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 fixed costs are $40,200. At 10,000 units of production, a flexible budget would show

a.variable costs of $32,250 and $40,200

b.variable costs of $43,000 and $53,600 of fixed costs

c.variable costs of $43,000 and $40,200 of fixed costs

d.variable and fixed costs totaling $72,450

Next years sales forecast shows that 20,000 units of Product A and 22,000 units of Product B are going to be sold for prices of $10 and $12 per unit, respectively. The desired ending inventory of Product A is 20% higher than its beginning inventory of 2,000 units. The beginning inventory of Product B is 2,500 units. The desired ending inventory of B is 3,000 units. Budgeted production of Product B for the year would be

a.24,500 units

b.26,500 units

c.22,500 units

d.23,200 units