Miller and Sons' static budget for 10,200 units of production includes $37,400 for direct materials, $52,000 for direct labor, variable utilities of $6,300, and supervisor salaries of $15,300. A flexible budget for 13,500 units of production would show Round your final answer to the nearest dollar. Do not round interim calculations Oa. direct materials of $49,500, direct labor of $68,824, utilities of $8,338, and supervisor salaries of $15,300 b. total variable costs of $111,000 c.direct materials of $49,500, direct labor of $68,824, utilities of $8,338, and supervisor salaries of $18,360 d. the same cost structure in total