Miller and Sons' static budget for 10,100 units of production includes $43,500 for direct materials, $49,300 for direct labor, variable utilities of $7,300, and supervisor salaries of $14,700. 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. the same cost structure in total Ob. dirt materials of 555,559, direct labor of $62,967, utilities of 59,324, and supervisor salaries of $14,700 Oc direct materials of 555,555, direct labor of $62.967, sailities of 59,324, and supervisor salaries of $17,640 Od. total variable costs of $114,300