Miller and Sons static budget for 10,300 units of production includes $44,100 for direct materials, $46,800 for direct labor, variable utilities of $6,200, and supervisor salaries of $16,800. A flexible budget for 13,000 units of production would show Round your final answer to the nearest dollar. Do not round interim calculations. a direct materials of $55,660, direct labor of $59.068, utilities of $7.825, and supervisor salaries of $16.800 b. direct materials of 555,660, direct labor of $39,065. ilities of 57,823, and supervisor salaries of $20,160 C: the same con structure into dtotal variable costs of 5113,900