Miller and Sons' static budget for 10,300 units of production includes $35,100 for direct materials, $53,600 for direct labor, variable utilities of $7,200, and supervisor salaries of $15,900. A flexible budget for 12,300 units of production would show Round your final answer to the nearest dollar. Do not round interim calculations. Oa. direct materials of $41,916, direct labor of $64,008, utilities of $8,598, and supervisor salaries of $15,900 Ob. the same cost structure in total Oc. total variable costs of $111,800 Od. direct materials of $41,916, direct labor of $64,008, utilities of $8,598, and supervisor salaries of $19,080