The static budget at 5,000 units of production includes $40,000 for direct labor and $5,000 for variable electric power. Total fixed costs are $23,000. At 8,000 units of production, a flexible budget would show a. variable costs of $64,000, and $23,000 of fixed costs b. variable and fixed costs totaling $107,000 c. variable costs of $64,000, and $28,000 of fixed costs d. variable costs of $72,000, and $23,000 of fixed costs-----PLEASE SHOW WORK