Nyt Garments Co.'s static budget at 10,000 units of production includes $30,000 for direct material and $5,000 for electric power. Total fixed costs are $31,000. At 12,000 units of production, a flexible budget would show:

a.variable costs of $41,000 and $30,000 of fixed costs.

b.variable costs of $40,000 and $35,000 of fixed costs.

c.variable costs of $42,000 and $31,000 of fixed costs.

d.variable costs of $44,000 and $23,000 of fixed costs.