Jase Manufacturing Co.'s static budget at 7,800 units of production includes $31,200 for direct labor and $2,340 for electric power. Total fixed costs are $43,500. At 10,900 units of production, a flexible budget would show

a. variable costs of $46,870 and $43,500 of fixed costs

b. variable and fixed costs totaling $77,040

c. variable costs of $33,540 and $43,500

d. variable costs of $46,870 and $60,788 of fixed costs