Jase Manufacturing Co.'s static budget for 8,000 units of production includes $32,000 for direct labor and $2,400 for variable electric power. Total fixed costs are $39,900. At 10,200 units of production, a flexible budget would show Oa. variable and fixed costs totaling $74,300 Ob. variable costs of $34,400 and $39.900 of fixed costs Oc. variable costs of $43,860 and $39,900 of fixed costs Od variable costs of $43,860 and $50.873 of fixed costs