Miller and Sons' static budget for $10,100$ units of production includes $$42,400$ for direct materials, $$46,800$ for direct labor, variable utilities of $$7,500,$ and supervisor salaries of $$15,300.$ A flexible budget for $12,900$ units of production would show

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

a$.$ total variable costs of $$112,000$

b$.$ the same cost structure in total

c$.$ direct materials of $$54,154,$ direct labor of $$59,774,$ utilities of $$9,579,$ and supervisor salaries of $$18,360$

d$.$ direct materials of $$54,154,$ direct labor of $$59,774,$ utilities of $$9,579,$ and supervisor salaries of $$15,300$