Miller and Sons' static budget for $10,000$ units of production includes $$43,500$ for direct materials, $$54,600$ for direct labor, variable utilities of $$6,000,$ and supervisor salaries of

$$14,700.$ A flexible budget for $12,800$ units of production would show

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

a$.$ the same cost structure in total

b$.$ total variable costs of $$118,800$

c$.$ direct materials of $$55,680,$ direct labor of $$69,888,$ utilities of $$7,680,$ and supervisor salaries of $$17,640$

d$.$ direct materials of $$55,680,$ direct labor of $$69,888,$ utilities of $$7,680,$ and supervisor salaries of $$14,700$