McCabe Manufacturing Co.'s static budget at 7,560 units of production includes $43,365 for direct labor and $3,946 for electric power. Total fixed costs are $44,782. What would flexible budget show at 10,215 units of production?

a. variable costs of $62,434 and $63,003 of fixed costs

b. variable costs of $62,434 and $44,317 of fixed costs

c. variable and fixed costs totaling $88,234

d. variable costs of $43,917 and $44,317 of fixed costs