Berg's static budget for 10,000 units of production includes $44,000 for direct materials, $51,000 for direct labor, variable utilities of $6,000, and supervisor salaries of $15,700. A flexible budget for 13,300 units of production would show Round your final answer to the nearest dollar. Do not round interim calculations. Odirect materials of $58,520, direct labor of 567,330, usilities of $7,980, and supervisor salaries of $15,700 O direct munerists of $58,520, direct labor of 567,530, utilities of $7.980, and supervisor salaries of $18,840 Othe same cost structure in total O sotal variable costs of $116,700 Which of the following types of cost is shown in the cost data below? Cost per Unit Number of Units $6,000 1 3,000 2 2,000 3 1,500 4 Oa. period cost Ob. mised cost Oc. fixed cost Od. variable cost