Jase Manufacturing Co.'s static budget at 7,600 units of production includes $38,000 for direct labor and $2,280 for electric power. Total fixed costs are $44,400. At 10,800 units of production, a flexible budget would show a. variable and fixed costs totaling $84,680 b. variable costs of $57,240 and $44,400 of fixed costs c. variable costs of $40,280 and $44,400 d. variable costs of $57,240 and $63,095 of fixed costs