Miller and Sons' static budget for 10,500 units of production includes $35,000 for direct materials, $54,200 for direct labor, variable utilities of $7,700, and supervisor salaries of $15,400. A flexible budget for 13,100 units of production would show Round your final answer to the nearest dollar. Do not round interim calculations. a. direct materials of $43,667, direct labor of $67,621, utilities of $9,607, and supervisor salaries of $15,400 b. the same cost structure in total c. total variable costs of $112,300 d. direct materials of $43,667, direct labor of $67,621, utilities of $9,607, and supervisor salaries of $18,480