Jase Manufacturing Co.'s static budget at 7,900 units of production includes $39,500 for direct labor and $3,160 for electric power. Total fixed costs are $42,600. At 11,000 units of production, a flexible budget would show

a. variable costs of $59,400 and $42,600 of fixed costs b. variable and fixed costs totaling $85,260 c. variable costs of $59,400 and $59,316 of fixed costs d. variable costs of $42,660 and $42,600