Miller and Sons' static budget for 10,400 units of production includes $39,200 for direct materials, $46,800 for direct labor, variable utilities of $7,100, and supervisor salaries of $15,700. A flexible budget for 12,800 units of production would show

Round your final answer to the nearest dollar. Do not round interim calculations.

direct materials of $48,246, direct labor of $57,600, utilities of $8,738, and supervisor salaries of $18,840

total variable costs of $108,800

direct materials of $48,246, direct labor of $57,600, utilities of $8,738, and supervisor salaries of $15,700

the same cost structure in total