Jase Manufacturing Co.'s static budget at 7,900 units of production includes $23,700 for direct labor and $2,370 for electric power. Total fixed costs are $43,400. At 10,800 units of production, a flexible budget would show Oa. variable costs of $35,640 and $43,400 of fixed costs Ob. variable costs of $26,070 and $43,400 Oc. variable and fixed costs totaling $69,470 Od. variable costs of $35,640 and $59,332 of fixed costs The level of inventory of a manufactured product has increased by 8,101 units during a period. The following data are also available: Variable Fixed $10.00 $3.00 Unit manufacturing costs of the period Unit operating expenses of the period 1.00 5.00 The effect on operating income if absorption costing is used rather than variable costing would be a Oa. $24,303 decrease Ob. $24,303 increase Oc. $64,808 increase Od. $64,808 decrease