Miller and Sons' static budget for 10,500 units of production includes $38,200 for direct materials, $52,300 for direct labor, variable utilities of $8,000, and supervisor salaries of $17,000. A flexible budget for 12,700 units of production would show Round your final answer to the nearest dollar. Do not round interim calculations. Oa. the same cost structure in total Ob. total variable costs of $115,500 Oc. direct materials of $46,204, direct labor of $63,258, utilities of $9,676, and supervisor salaries of $20,400 Od. direct materials of $46,204, direct labor of $63,258, utilities of $9,676, and supervisor salaries of $17,000