Miller and Sons static budget for 9,600 units of production includes $35,100 for direct materials, $46,600 for direct labor, variable utilities of $7,600, and supervisor salaries of $14,100. A flexible budget for 13,400 units of production would show Round your final answer to the nearest dollar. Do not round interim calculations. a direct material of 548.994, direct labor of S65,045, utilities of 10,605, and superher lanes of 16:20 b. total variable costs of 103,400 c. the same costructure in soal d. direct materials of $48,994, direct later of 565,046, utilities of S10,60, and supervisor salaries of 514.100