Miller and Sons' static budget for 10,000 units of production includes $36,700 for direct materials, $45,400 for direct labor, variable utilities of $6,100, and supervisor salaries of $16,500. A flexible budget for 13,300 units of production would show

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

direct materials of $48,811, direct labor of $60,382, utilities of $8,113, and supervisor salaries of $16,500

direct materials of $48,811, direct labor of $60,382, utilities of $8,113, and supervisor salaries of $19,800

total variable costs of $104,700

the same cost structure in total