Jase Manufacturing Co.'s static budget at 7,500 units of production includes $22,500 for direct labor and $2,250 for electric power. Total fixed costs are $38,200. At 10,700 units of production, a flexible budget would show

a.variable costs of $35,310 and $54,499 of fixed costs

b.variable costs of $24,750 and $38,200

c.variable costs of $35,310 and $38,200 of fixed costs

d.variable and fixed costs totaling $62,950