Jase Manufacturing Co.'s static budget for 7,700 units of production includes $23,100 for direct labor and $3,080 for variable electric power. Total fixed costs are $35,000. At 10,400 units of production, a flexible budget would show

a.variable costs of $35,360 and $35,000 of fixed costs

b.variable costs of $26,180 and $35,000 of fixed costs

c.variable costs of $35,360 and $47,273 of fixed costs

d.variable and fixed costs totaling $61,180