13. Miller and Sons' static budget for 9,900 units of production includes $37,100 for direct materials, $45,500 for direct labor, variable utilities of $6,000, and supervisor salaries of $15,500. A flexible budget for 13,300 units of production would show Round your final answer to the nearest dollar. Do not round interim calculations. a. direct materials of $49,841, direct labor of $61,126, utilities of $8,061, and supervisor salaries of $18,600 b. total variable costs of $104,100 c. the same cost structure in total d. direct materials of $49,841, direct labor of $61,126, utilities of $8,061, and supervisor salaries of $15,500