McCabe Manufacturing Co.'s budget at 8,000 units of production includes $40,000 for direct labor and $4,000 for electric power. Total fixed costs are $23,000. At 9.000 units of production, a flexible budget would show: O variable costs of $49,500 and $23,000 of fixed costs variable costs of $44,000 and $23,000 of fixed costs variable and fixed costs totaling $75,375 variable costs of $49,500 and $25,875 of fixed costs