Jase Manufacturing Co.'s static budget at 7,700 units of production includes $23,100 for direct labor and $3,080 for electric power. Total fixed costs are $35,200. At 10,600 units of production, a flexible budget would show O a. variable costs of $36,040 and $35,200 of fixed costs Ob. variable and fixed costs totaling $61,380 Oc. variable costs of $36,040 and $48,457 of fixed costs Od. variable costs of $26,180 and $35,200