Dove Corporation began its operations on September 1 of the current year. Budgeted sales for the first three months of business are $241,000, $304,000, and $416,000, respectively, for September, October, and November. The company expects to sell 25% of its merchandise for cash. Of sales on account, 70% are expected to be collected in the month of the sale and 30% in the month following the sale. The cash collections in November are Oa. $218,400 Ob. $390,800 Oc. $468,960 Od. $104,000 Miller and Sons' static budget for 9,700 units of production includes $43,100 for direct materials, $51,600 for direct labor, variable utilities of $7,000, and supervisor salaries of $15,800. A flexible budget for 12,700 units of production would show Round your final answer to the nearest dollar. Do not round interim calculations. Oa. direct materials of $56,430, direct labor of $67,559, utilities of $9,165, and supervisor salaries of $15,800 Ob. total variable costs of $117.500 Oc. the same cost structure in total Od direct materials of $56,430, direct labor of $67,559, utilities of $9,165, and supervisor salaries of $18,960