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 $42,800. At 10,400 units of production, a flexible budget would show a. variable costs of $44,720 and $42,800 of fixed costs b. variable costs of $33,540 and $42,800 C. variable and fixed costs totaling $76,340 X d. variable costs of $44,720 and $57,067 of fixed costs