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Miller and Sons' static budget for 10,100 units of production includes $41,900 for direct materials, $45,300 for direct labor, variable utilities of $6,800 and supervisor salaries of $15,800. A flexible budget for 13,700 units of production would show Round your final answer to the nearest dollar. Do not round interim calculations. 13. the same cost structare in total b. direct materials of 556,835 , direct labor of 561,447 , utilities of 59,224 , and supervisor saluries of 518,960 c. diect materials of $56,835, direct laber of 561,447 , utilities of 59,224 , and supervisor salaries of 515,800 d. wotal variable costs of 5109,800