Calculator Miller and Sons' static budget for 10,500 units of production includes $39,100 for direct materials, $51,300 for direct labor, variable utilities of $6,300, and supervisor salaries of $16,400. A flexible budget for 13,100 units of production would show Round your final answer to the nearest dollar. Do not round interim calculations. a. direct materials of $48,782, direct labor of $64,003, utilities of $7,860, and supervisor salaries of $16,400 b. total variable costs of $113,100 c. the same cost structure in total d. direct materials of $48,782, direct labor of $64,003, utilities of $7,860, and supervisor salaries of $19,680