The total manufacturing cost variance consists of Oa. direct materials price variance, direct labor cost variance, and fixed factory overhead volume variance Ob. direct materials cost variance, direct labor rate variance, and factory overhead cost variance Oc. direct materials cost variance, direct labor cost variance, and factory overhead cost variance Od. direct materials cost variance, direct labor cost variance, and variable factory overhead controllable variance Jase Manufacturing Co.'s static budget at 8,000 units of production includes $40,000 for direct labor and $3,200 for electric power. Total fixed costs are $39,300. At 10,300 units of production, a flexible budget would show Oa. variable costs of $55,620 and $39,300 of fixed costs Ob. variable and fixed costs totaling $82,500 Oc. variable costs of $43,200 and $39,300 Od. variable costs of $55,620 and $50,599 of fixed costs If the expected sales volume for the current period is 7,600 units, the desired ending inventory is 246 units, and the beginning inventory is 368 units, the number of units set forth in the production budget, representing total production for the current period, is Oa. 7,478 Ob. 7,846 Oc. 7,232 Od. 7,600