Miller and Sons static budget for 10,300 units of production includes $40,300 for direct materials, $48,200 for direct labor. variable utilities of $6,000, and supervisor salaries of $14,500. A flexible budget for 12,600 units of production would show Round your final answer to the nearest dollar. Do not round interim calculations. a. total variable costs of $109,000 Ob. the same cost structure in total Oc. direct materials of $49,299. direct labor of $58,963, utilities of $7,340, and supervisor salaries of $17.400 Od. direct materials of $49.299. direct labor of $58,963, utilities of 57,340, and supervisor salaries of $14,500