Jase Manufacturing Co.'s static budget at 7,600 units of production includes $22,800 for direct labor and $3,040 for electric power. Total fixed costs are $43,400. At 10,400 units of production, a flexible budget would show

a.variable costs of $25,840 and $43,400

b.variable and fixed costs totaling $69,240

c.variable costs of $35,360 and $59,389 of fixed costs

d.variable costs of $35,360 and $43,400 of fixed costs