Jase Manufacturing Co.'s static budget at 7,800 Units of production includes $23,400 for direct labor and $3,120 for electric power. Total fixed costs are $43,900. At 10,600 units of production, a flexible budget would show

A. Variable costs of $36,040 and $59,659 of fixed costs

B. Variable costs of $26,520 and $43,900 of fixed costs

C. Variable costs of $36,040 and $43,900 of fixed costs

D. Variable and fixed costs totaling $70,420