Miller and Sons' static budget for $10,400$ units of production includes $$38,800$ for direct materials, $$45,500$ for direct labor, variable utilities of $$6,700,$ and supervisor salaries of $$14,000.$ A flexible budget for $13,800$ units of production would show

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

$$ a$.$ total variable costs of $$105,000$

$q,$ b$.$ direct materials of $$51,485,$ direct labor of $$60,375,$ utilities of $$8,890,$ and supervisor salaries of $$16,800$

c$.$ direct materials of $$51,485,$ direct labor of $$60,375,$ utilities of $$8,890,$ and supervisor salaries of $$14,000$

d$.$ the same cost structure in total