Jase Manufacturing Co.'s static budget at 7,500 units of production includes $37,500 for direct labor and $3,000 for electric power. Total fixed costs are $42,600. At 11,000 units of production, a flexible budget would show

a. variable costs of $40,500 and $42,600

b. variable and fixed costs totaling $83,100

c. variable costs of $59,400 and $42,600 of fixed costs

d. variable costs of $59,400 and $62,480 of fixed costs