Jase Manufacturing Co.'s static budget at 8,000 units of production includes $24,000 for direct labor and $2,400 for electric power. Total fixed costs are $35,800. At 11,000 units of production, a flexible budget would show

a.variable costs of $26,400 and $35,800

b.variable costs of $36,300 and $35,800 of fixed costs

c.variable and fixed costs totaling $62,200

d.variable costs of $36,300 and $49,225 of fixed costs