Miller and Sons' static budget for 10,000 units of production includes $35,100 for direct materials, $52,700 for direct labor, variable utilities of $7,900, and supervisor salaries of $16,100. A flexible budget for 14,000 units of production would show

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

a.total variable costs of $111,800

b.the same cost structure in total

c.direct materials of $49,140, direct labor of $73,780, utilities of $11,060, and supervisor salaries of $16,100

d.direct materials of $49,140, direct labor of $73,780, utilities of $11,060, and supervisor salaries of $19,320