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 $38,600. At 10,300 units of production, a flexible budget would show

a.variable costs of $27,200 and $38,600

b.variable and fixed costs totaling $65,800

c.variable costs of $35,020 and $38,600 of fixed costs

d.variable costs of $35,020 and $49,698 of fixed costs