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Miller and Sons' static budget for 10,500 units of production includes $44,900 for direct materials, $47,300 for direct labor, variable utilities of $6,100, and supervisor salaries of $14,600. A flexible budget for 13,300 units of production would show

Round your final answer to the nearest dollar. Do not round interim calculations.

a.direct materials of $56,873, direct labor of $59,913, utilities of $7,727, and supervisor salaries of $17,520

b.the same cost structure in total

c.direct materials of $56,873, direct labor of $59,913, utilities of $7,727, and supervisor salaries of $14,600

d.total variable costs of $112,900