Miller and Sons static budget for 9,500 units of production includes $44,000 for direct materials, $50,400 for direct labor, variable utilities of $6, 100, and supervisor salaries of $17,000. A flexible budget for 12,500 units of production would show Round your final answer to the nearest dollar. Do not round Interim calculations. a direct materials of $57,895, direct labor of $66,316, utilities of $8,026, and supervisor salaries of $20,400 b. total variable costs of $117,500 O direct materials of $57,895, direct labor of $66,316, utilities of $8,026, and supervisor salaries of $17,000 d. the same cost structure in total