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 $37,400. At 10,400 units of production, a flexible budget would show Oa. variable and fixed costs totaling $62,480 Ob. variable costs of $34,320 and $51,179 of fixed costs Oc. variable costs of $25,080 and $37,400 Od. variable costs of $34,320 and $37,400 of fixed costs