Miller and Sons' static budget for 10,000 units of of $15,000. A flexible budget for 12,900 units of production would show ncludes $37,600 for direct materials, $49,900 for direct labor, variable utilities of $7,800, and supervisor salaries Round your final answer to the nearest dollar. Do not round interim calculations. a. total variable costs of $110,300 b. direct materials of $48,504, direct labor of $64,371, utilities of $10,062, and supervisor salaries of $15,000 C. direct materials of $48,504, direct labor of $64,371, utilities of $10,062, and supervisor salaries of $18,000 d. the same cost structure in total