Jase Manufacturing Co.'s static budget at 7,600 units of production includes $30,400 for direct labor and $3,040 for electric power. Total fixed costs are $37,300. At 10,500 units of production, a flexible budget would show Oa. variable and fixed costs totaling $70,740 Ob. variable costs of 846,200 and 51,533 of fixed costs Oc. variable con of 546,200 and 537,300 of fixed costs Od variable costs of 33,440 and 37,300