7. Miller and Sons' static budget for 10,400 units of production includes $36,000 for direct materials, $48,000 for direct labor, variable utilities of $7,800, and supervisor salaries of $14,700. A flexible budget for 12,500 units of production would show Round your final answer to the nearest dollar. Do not round interim calculations. * a. the same cost structure in total * b. direct materials of $43,269, direct labor of $57,692, utilities of $9,375, and supervisor salaries of $14,700 * c. direct materials of $43,269, direct labor of $57,692, utilities of $9,375, and supervisor salaries of $17,640 * d. total variable costs of $106,500 8. At the beginning of the period, the Cutting Department budgeted direct labor of $129,000, direct materials of $165,000 and fixed factory overhead of $14,500 for 7,400 hours of production. The department actually completed 11,500 hours of production. The appropriate total budget for the department, assuming it uses flexible budgeting, is Round your final answer to the nearest dollar. Do not round interim calculations. a. S316,534 b. $471,392 c. $308.500 a. $479,426 9. Motorcycle Manufacturers, Inc., projected sales of 56,300 machines for the year. The estimated January 1 Inventory is 6,660 units, and the desired December 31 Inventory is 7,240 units. The budgeted production for the year is a. 42,400 units b. 56.300 units c. 56,880 units d. 55,720 units