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 $35,700. At 10,100 units of production, a flexible budget would show Oa, variable costs of $54,540 and $35,700 of fixed costs Ob. variable costs of $54,540 and $47,443 of fixed costs Oc, variable and fixed costs totaling $76,740 Od. variable costs of $41,040 and $35,700