Miller and Sons' static budget for 9,600 units of production includes $36,300 for direct materials, $53,300 for direct labor, variable utilities of $6,300, and supervisor salaries of $14,000. A flexible budget for 13,400 units of production would show

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

a.total variable costs of $109,900

b.the same cost structure in total

c.direct materials of $50,669, direct labor of $74,398, utilities of $8,794, and supervisor salaries of $16,800

d.direct materials of $50,669, direct labor of $74,398, utilities of $8,794, and supervisor salaries of $14,000