Jase Manufacturing Co.'s static budget at 7,700 units of production includes $23,100 for direct labor and $2,310 for electric power. Total fixed costs are $37,200. At 10,800 units of production, a flexible budget would show

variable and fixed costs totaling $62,610

variable costs of $25,410 and $37,200 of fixed costs

variable costs of $35,640 and $37,200 of fixed costs

variable costs of $35,640 and $52,177 of fixed costs