coleman manufacturing co.'s static budget at 12,000 units of production includes $42,000 for direct labor and $7,000 for electric power (which is considered variable and not mixed). total fixed costs are $22,000. at 14,000 units of production, a flexible budget would show a.variable costs of $57,120 and $28,900 of fixed costs. b.variable costs of $57,120 and $22,000 of fixed costs. c.variable costs of $49,000 and $22,000 of fixed costs. d.variable costs of $57,120 and $28,000 of fixed costs.