Jase Manufacturing Co.'s static budget at 8,000 units of production includes $32,000 for direct labor and $2,400 for electric power. Total fixed costs are $35,000. At 10,700 units of production, a flexible budget would show

a.variable and fixed costs totaling $69,400

b.variable costs of $46,010 and $46,813 of fixed costs

c.variable costs of $46,010 and $35,000 of fixed costs

d.variable costs of $34,400 and $35,000