McCabe Manufacturing Co.'s static budget at 7,546 units of production includes $36,239 for direct labor and $4,478 for electric power. Total fixed costs are $44,403. What would flexible budget show at 10,851 units of production? Select the correct answer. variable costs of $40,717 and $44,403 of fixed costs variable costs of $58,550 and $44,403 of fixed costs variable and fixed costs totaling $85,120 variable costs of $58,550 and $63,851 of fixed costs