Fixed costs, by their name, do not move with production.
For variable costs, you need to calculate the cost per unit. You were given the total amount of variable costs for 12,000 units so you can easily do the math to get the per unit cost. Then simply multiply that by the new production quantity.
Edit: If you re-read my answer I gave you the step by the step. But I will help you further.
As I stated above fixed costs are just that.....FIXED. Therefore they do not change with production levels so the answer for fixed is $150,000.
For variable costs, you need to first find what the per unit cost is. The question states that variable costs on 12,000 units produced is $123,000. So simply divide the total costs by the number of units to get the per unit cost. $123,000 / 12,000 units = $10.25 per unit.
Now that you have the per unit cost, you simply mutliply that by the new quantity of 10,000. So $10.25/unit x 10,000 units is $102,500.
Therefore the answer is $150,000 in fixed costs, and $102,500 variable (Answer E).