Jase Manufacturing Co.'s static budget at 7,900 units of production includes $23,700 for direct labor and $3,160 for electric power. Total fixed costs are $38,800. At 10,900 units of production, a flexible budget would show a. variable costs of $37,060 and $38,800 of fixed costs b. variable and fixed costs totaling $65,660 c. variable costs of $37,060 and $53,534 of fixed costs d. variable costs of $26,860 and $38,800