Bob and Sons' static budget for 10,000 units of production includes $50,000 for direct materials, $44,000 for direct labor, variable utilities of $5,000, and supervisor salaries of $30,000. A flexible budget for 12,000 units of production would show: the same cost structure in total direct materials of $60,000, direct labor of $52, 800, utilities of $6,000, and supervisor salaries of $30,000 total variable costs of $148,000 direct materials of $60,000, direct labor of $52, 800, utilities of $6,000, and supervisor salaries of $25,000