Jase Manufacturing Co.'s static budget at 7,600 units of production includes $22,800 for direct labor and $2,280 for electric power. Total fixed costs are $40,800. At 10,700 units of production, a flexible budget would show

a.variable costs of $35,310 and $57,442 of fixed costs

b.variable costs of $25,080 and $40,800

c.variable costs of $35,310 and $40,800 of fixed costs

d.variable and fixed costs totaling $65,880