Jase Manufacturing Co.'s static budget at 8,000 units of production includes $24,000 for direct labor and $3,200 for electric power. Total fixed costs are $38,100. At 11,000 units of production, a flexible budget would show

a.variable costs of $37,400 and $38,100 of fixed costs

b.variable and fixed costs totaling $65,300

c.variable costs of $37,400 and $52,388 of fixed costs

d.variable costs of $27,200 and $38,100