Miller and Sons' static budget for 9,500 units of production includes $41,600 for direct materials, $50,300 for direct labor, variable utilities of $7,300, and supervisor salaries of $14,600. A flexible budget for 12,000 units of production would show

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

a.the same cost structure in total

b.total variable costs of $113,800

c.direct materials of $52,547, direct labor of $63,537, utilities of $9,221, and supervisor salaries of $14,600

d.direct materials of $52,547, direct labor of $63,537, utilities of $9,221, and supervisor salaries of $17,520