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 $40,900. At 10,200 units of production, a flexible budget would show a variable costs of $55,080 and $40,900 of fixed costs b. variable and fixed costs totaling 583,560 C variable costs of $42,660 and $40.900 d. variable costs of $55.080 and $52,808 of fixed costs