Jase Manufacturing Co$.\text{'}$s static budget for $7,500$ units of production includes $$37,500$ for direct labor and $$3,000$ for variable electric power. Total fixed costs are $$36,300.$ At $10,40$ units of production, a flexible budget would show

a$.$ variable costs of $$56,160$ and $$50,336$ of fixed costs

b$.$ variable and fixed costs totaling $$76,800$

c$.$ variable costs of $$40,500$ and $$36,300$ of fixed costs

d$.$ variable costs of $$56,160$ and $$36,300$ of fixed costs

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