Miller and Sons' static budget for 9,500 units of production includes $36,300 for direct materials, $46,400 for direct labor, variable utilities of $7,600, and supervisor salaries of $14,600. A flexible budget for 13,000 units of production would show

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

a.total variable costs of $104,900

b.direct materials of $49,674, direct labor of $63,495, utilities of $10,400, and supervisor salaries of $14,600

c.direct materials of $49,674, direct labor of $63,495, utilities of $10,400, and supervisor salaries of $17,520

d.the same cost structure in total