Miller and Sons' static budget for $9,900$ units of production includes $$39,900$ for direct materials, $$49,600$ for direct labor, variable utilities of $$7,300,$ and supervisor salaries of $$16,900.$ A flexible budget for $13,800$ units of production would show

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

a$.$ total variable costs of $$113,700$

b$.$ direct materials of $$55,618,$ direct labor of $$69,139,$ utilities of $$10,176,$ and supervisor salaries of $$20,280$

c$.$ direct materials of $$55,618,$ direct labor of $$69,139,$ utilities of $$10,176,$ and supervisor salaries of $$16,900$

d$.$ the same cost structure in total