Miller and Sons' static budget for $10,500$ units of production includes $$44,500$ for direct materials, $$48,900$ for direct labor, variable utilities of $$7,100,$ and supervisor salaries of $$15,500.$ A flexible budget for $12,000$ units of production would show

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

a$.$ total variable costs of $$116,000$

b$.$ the same cost structure in total

c$.$ direct materials of $$50,857,$ direct labor of $$55,886,$ utilities of $$8,114,$ and supervisor salaries of $$15,500$

d$.$ direct materials of $$50,857,$ direct labor of $$55,886,$ utilities of $$8,114,$ and supervisor salaries of $$18,600$