Miller and Sons' static budget for 9,500 units of production includes $43,700 for direct materials, $52,400 for direct labor, variable utifities of $6,500, and supervisor satarfes of $15,800. A flexible budget for 13,600 units of production would shiow Round your final answer to the nearest dollar. Do not round interim calculations. b. the rame cost structure in tatal c. total rariable coats of $118,400 d. direct matenale of $62560, direct labor of $75,015, uthities of $9,305, and supensor salaner aif 515,800