Miller and Sons' static budget for 9,500 units of production includes $41,900 for direct materials, $51,700 for direct labor, variable utilities of $6,000, and supervisor salaries of $16,400. A flexible budget for 12,800 units of production would show

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

a.direct materials of $56,455, direct labor of $69,659, utilities of $8,084, and supervisor salaries of $16,400

b.the same cost structure in total

c.total variable costs of $116,000

d.direct materials of $56,455, direct labor of $69,659, utilities of $8,084, and supervisor salaries of $19,680