Jase Manufacturing Co.'s static budget at 7,600 units of production includes $38,000 for direct labor and $3,040 for electric power. Total fixed costs are $38,500. At 10,900 units of production, a flexible budget would show

a. variable and fixed costs totaling $79,540

b. variable costs of $58,860 and $38,500 of fixed costs

c. variable costs of $41,040 and $38,500

d. variable costs of $58,860 and $55,217 of fixed costs