Miller and Sons' static budget for 10,300 units of production includes $41,500 for direct materials, $54,900 for direct labor, variable utilities of $6,400, and supervisor salaries of $16,400. A flexible budget for 12,800 units of production would show Round your final answer to the nearest dollar. Do not round interim calculations.

a. total variable costs of $119,200

b. the same cost structure in total

c. direct materials of $51,573, direct labor of $68,225, utilities of $7,953, and supervisor salaries of $16,400

d. direct materials of $51,573, direct labor of $68,225, utilities of $7,953, and supervisor salaries of $19,680