Jase Manufacturing Co.'s static budget at 7,600 units of production includes $30,400 for direct labor and $2,280 for electric power. Total fixed costs are $36,700. At 10,500 units of production, a flexible budget would show Oa. a. variable costs of $32,680 and $36,700 Ob. variable costs of $45,150 and $36,700 of fixed costs c. variable and fixed costs totaling $69,380 Od. variable costs of $45,150 and $50,704 of fixed costs