Jase Manufacturing Co.'s static budget at 7,500 units of production includes $30,000 for direct labor and $3,000 for electric power. Total fixed costs are $44,100. At 10,700 units of production, a flexible budget would show

a. variable costs of $47,080 and $44,100 of fixed costs

b. variable costs of $47,080 and $62,916 of fixed costs

c. variable costs of $33,000 and $44,100

d. variable and fixed costs totaling $77,100