Jase Manufacturing Co.'s static budget for 7.900 units of production includes $23,700 for direct labor and $3,160 for variable electric power. Total fixed costs are $45,000. At 10,800 units of production, a flexible budget would show Oa. variable and fixed costs totaling $71.860 b. variable costs of $36.720 and $61,519 of fixed costs Oc. variable costs of $36.720 and $45.000 of fixed costs Od variable costs of $26,860 and $45,000 of fixed costs