Jase Manufacturing Co.'s static budget at 7,700 units of production includes $38,500 for direct labor and $3,080 for electric power. Total fixed costs are $36,200. At 10,700 units of production, a flexible budget would show

a.variable and fixed costs totaling $77,780

b.variable costs of $57,780 and $36,200 of fixed costs

c.variable costs of $57,780 and $50,304 of fixed costs

d.variable costs of $41,580 and $36,200