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Jase Manufacturing Co.'s static budget for 7,700 units of production includes $23,100 for direct labor and $3,080 for variable electric power. Total fixed costs are $36,400. At 10,100 units of production, a flexible budget would show

a. variable and fixed costs totaling $62,580

b. variable costs of $34,340 and $36,400 of fixed costs

c. variable costs of $26,180 and $36,400 of fixed costs

d. variable costs of $34,340 and $47,745 of fixed costs