Miller and Sons' static budget for 10,500 units of production includes $37,400 for direct materials, $46,700 for direct labor, variable utilities of $7,000, and supervisor salaries of $15,800. 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.the same cost structure in total

b.direct materials of $46,661, direct labor of $58,264, utilities of $8,733, and supervisor salaries of $15,800

c.total variable costs of $106,900

d.direct materials of $46,661, direct labor of $58,264, utilities of $8,733, and supervisor salaries of $18,960