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Miller and Sons' static budget for 10,500 units of production includes $39,000 for direct materials, $47,100 for direct labor, variable utilities of $7,500, and supervisor

Miller and Sons' static budget for 10,500 units of production includes $39,000 for direct materials, $47,100 for direct labor, variable utilities of $7,500, and supervisor salaries of $14,600. A flexible budget for 13,700 units of production would show

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