Jase Manufacturing Co.'s static budget at 7,600 units of production includes $30,400 for direct labor and $3,040 for electric power. Total fixed costs are $40,700. At 10,800 units of production, a flexible budget would show

a.variable costs of $33,440 and $40,700

b.variable costs of $47,520 and $40,700 of fixed costs

c.variable and fixed costs totaling $74,140

d.variable costs of $47,520 and $57,837 of fixed costs