Miller and Sons' static budget for 10,100 units of production includes $41,700 for direct materials, $54,800 for direct labor, variable utilities of $7,500, 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 a. direct materials of $53,260, direct labor of $69,992, utilities of $9,579, and supervisor salaries of $16,400 b. total variable costs of $120,400 c. direct materials of $53,260, direct labor of $69,992, utilities of $9,579, and supervisor salaries of $19,680 d. the same cost structure in total