Microgen Company static budget for 12,000 unita of production includes $48,000 for direct materiaia, $36,000 for direct labor, utities of $6,000, and supervisor salanes of s18,000. A flexible budget for 14,000 units of production would show: a. total variable costs of $126,00. Ob the same cost structure in total. a direct materials of $50,000, direct labor of $37,500, utilities of $6,250, and supervisor salaries of $21,000. Od. direct materials of $56,000, direct labor of $42,000, utilities of $7,000, and supervisor salaries of $18,000.