Miller and Sons' static budget for 9,700 units of production includes $38,600 for direct materials, $51,700 for direct labor variable utilities of $7,400, and supervisor salaries of $14,700. A flexible budget for 12,500 units of production would sho Round your final answer to the nearest dollar. Do not round interim calculations. Oa direct materials of $49,742, direct labor of $66,624, utilities of $9,536, and supervisor salaries of $14,700 Ob. total variable costs of $112,400 Oc. the same cost structure in total Od. direct materials of $49,742, direct labor of $66,624, utilities of $9,536, and supervisor salaries of $17,640