Miller and Sons' static budget for 10,000 units of production includes $38,100 for direct materials, $47,600 for direct labor, variable utilities of $7,600, and supervisor salaries of $16,400. A flexible budget for 12,900 units of production would show Round your final answer to the nearest dollar. Do not round interim calculations, Oa. direct materials of $49,149, direct labor of $61,404, utilities of $9,804, and supervisor salaries of $19,680 Ob. the same cost structure in total Oc. direct materials of $49,149, direct labor of $61,404, utilities of $9,804, and supervisor salaries of $16,400 Od. total variable costs of $109,700