Jase Manufacturing Co.'s static budget at 7,600 units of production includes $30,400 for direct labor and $3,000 for electric power. Total fixed costs are 145,000. A 10.100 units of production, a flexible budget would show Oa variable and the cost totaling $78,440 b. variable costs of $31,440 and 545.000 Oc. Variable costs of $44,440 and 559,803 of fixed costs Od variable costs of $44.440 and $45.000 of fixed costs For February, sales revenue is $557,000, sales commissions are 7% of sales, the sales manager's salary is $88,700, advertising expenses are 186,600, shipping expenses total 2% of sale, and miscellaneous selling expenses are $2,200 plus 1/2 of 1% of sales. Total selling expenses for the month of February are Oa. $216,490 Ob. 5227,630 Oc. $177.500 Od 5230,415 Flapjack Corporation had 7,760 actual direct labor hours at an actual rate of $12.30 per hour. Original production had been budgeted for 1.100 units, but only 6 units were actually produced. Labor standards were 7.7 hours per completed unit at a standard rate of $12.84 per hour The direct labor rate variance is Oa. $4.190.40 unfavorable Ob. 4,190.40 favorable Oc. 53,958.32 unfavorable Od. 53,958.32 favorable Myers Corporation has the following data related to direct materials costs for November: actual cost for 4,620 pounds of material at 35.40 and standard cost for 4430 pounds of material at $6.10 per pound. The direct materials price variance is Oa. S1.199 unfavorable Ob. 53,234 favorable Oc. 51,159 fevral Od. 53.234 unfavorable