Miller and Sons' static budget for 9,600 units of production includes $40,500 for direct materials, $53,700 for direct labor, variable utilities of $7,800, and supervisor salaries of $16,700. A flexible budget for 13,600 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 Ob. direct materials of $57,375, direct labor of $76,075, utilities of $11,050, and supervisor salaries of $20,040 Oc. total variable costs of $118,700 Od. direct materials of $57,375, direct labor of $76,075, utilities of $11,050, and supervisor salaries of $16,700