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 $39,300. At 10,200 units of production, a flexible budget would show Oa. variable and fixed costs totaling $81,960 Ob. variable costs of $55,080 and $50,742 of fixed costs c. variable costs of $55,080 and $39,300 of fixed costs Od. variable costs of $42,660 and $39,300