Jase Manufacturing Co$.\text{'}$s static budget at $7,600$ units of production includes $$22,800$ for direct labor and $$2,280$ for electric power. Total fixed costs are $$41,500.$ At $10,200$ units of production, a flexible budget would show

a$.$ variable costs of $$33,660$ and $$55,697$ of fixed costs

b$.$ variable costs of $$25,080$ and $$41,500$

c$.$ variable and fixed costs totaling $$66,580$

d$.$ variable costs of $$33,660$ and $$41,500$ of fixed costs