Jase Manufacturing Co.'s static budget at 7,600 units of production includes $22,800 for direct labor and $3,040 for electric power. Total fixed costs are $35,300. At 10,700 units of production, a flexible budget would show Oa. variable costs of $36,380 and $49,699 of fixed costs Ob. variable costs of $36380 and $35,300 of fixed costs Oc. variable costs of $25,840 and $35,300 Od. variable and fixed costs totaling $61,140