Jase Manufacturing Co.'s static budget at 7,700 units of production includes $30,800 for direct labor and $3,080 for electric power. Total fixed costs are $39,500. At 10,900 units of production, a flexible budget would show a. variable costs of $33,880 and $39,500 b. variable costs of $47.960 and $39,500 of fixed costs Oc. variable and fixed costs totaling $73,380 Od. variable costs of $47.960 and $55,916 of fixed costs