Microgen Company static budget for 12,000 units of production includes $48,000 for direct materials, $36,000 for direct labor, utilities of $6,000, and supervisor salaries of $18,000. A flexible budget for 14,000 units of production would show Oa. total variable costs of $126,800. Ob. the same cost structure in total. O c. 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, ubilities of $7,000, and supervisor salaries of $18,000