Jase Manufacturing Co.'s static budget at 7,600 units of production includes $22,800 for direct labor and $2,280 for electric power. Total fixed costs are $44,200. At 10,200 units of production, a flexible budget would show

a.variable costs of $33,660 and $44,200 of fixed costs

b.variable costs of $25,080 and $44,200

c.variable and fixed costs totaling $69,280

d.variable costs of $33,660 and $59,321 of fixed costs