Miller and Sons' static budget for 9,600 units of production includes $37,400 for direct materials, $46,700 for direct labor, variable utilities of $8,000, and supervisor salaries of $14,700. A flexible budget for 12,300 units of production would show Round your final answer to the nearest dollar. Do not round interim calculations. a. the came cost structure in total b. total vuriable costs or $106,800 c. direct materials of $47,919, direct labor of $9,834, utilities of $10,250, and supervisor salaries of $17,640 d. direct materials of $47,919, direct labor of $9,834, utilities of $10,250, and supervisor salaries of $14,700