Scott Manufacturing Co.'s static budget at 10,000 units of production includes $40,000 for direct labor and $4,000 for electric power. Total fixed costs are $23,000. At 12,000 units of production, a flexible budget would show: a. variable costs of $52,800 and $23,000 of fixed costs b. variable costs of $44,000 and $23,000 of fixed costs c. variable costs of $52,800 and $27,600 of fixed costs d. variable and fixed costs totaling $67,000