Jase Manufacturing Co.'s static budget at 7,800 units of production includes $39,000 for direct labor and $2,340 for electric power. Total fixed costs are $39,700. At 10,800 units of production, a flexible budget would show variable costs of $41,340 and $39,700 of fixed costs variable and fixed costs totaling $81,040 variable costs of $57,240 and $54,969 of fixed costs variable costs of $57,240 and $39,700 of fixed costs