Miller and Sons' static budget for 9,700 units of production includes $39,100 for direct materials, $51,400 for direct labor, variable utilities of $6,100, and supervisor salaries of $15,800. A flexible budget for 12,700 units of production would show Round your final answer to the nearest dollar. D not round interim calculations. a direct materials of 551,193, direct iaber of 567,297, utilities of 57,957 , and supervisor salaries of $18,960 b. direct materials of $51,193, direct labot of $67,297, utilities of $7,987, and supervivor salaries of $15,800 c. the same cost structure in total d. total variable cots of 5112,400