Miller and Sons' static budget for $10,500$ units of production includes $$43,000$ for direct materials, $$54,900$ for direct labor, variable utilities of $$6,900,$ and supervisor salaries of $$15,100.$ A flexible budget for $12,200$ units of production would show

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

a$.$ direct materials of $$49,962,$ direct labor of $$63,789,$ utilities of $$8,017,$ and supervisor salaries of $$18,120$

b$.$ total variable costs of $$119,900$

c$.$ direct materials of $$49,962,$ direct labor of $$63,789,$ utilities of $$8,017,$ and supervisor salaries of $$15,100$

d$.$ the same cost structure in total