A company has production and sales estimates for the month of July as follows: Estimated inventory (units), July 1 20,000 Desired inventory (units), July 30 19,000 Expected sales volume (units): Area A 7,000 Area B 4,000 Area C 5,500 Unit sales price $20 The number of units expected to be manufactured in July is O 11,000 O 12,500 O 13,500 O 15,500 A static budget includes the following: 10,000 units of production Direct Materials: $50,000 Direct Labor: $44,000 Variable Utilities: $5,000 Supervisor salaries: $24,000. They are proposing changing to a flexible budget for 12,000 units of production. This change would show which of the following? o total variable costs of $148,000 o the same costs o direct materials of $60,000, direct labor of $52,800, utilities of $6,000, and supervisor salaries of $29,000 o direct materials of $60,000, direct labor of $52,800, utilities of $6,000, and supervisor salaries of $24,000