Jase Manufacturing Co.'s static budget at 7,800 units of production includes $31,200 for direct labor and $3,120 for electric power. Total fixed costs are $44,100. At 10,700 units of production, a flexible budget would show

a.variable and fixed costs totaling $78,420

b.variable costs of $47,080 and $60,496 of fixed costs

c.variable costs of $47,080 and $44,100 of fixed costs

d.variable costs of $34,320 and $44,100