Miller and Sons' static budget for 9,800 units of production includes $44,800 for direct materials, $48,400 for direct labor, variable utilities of $6,400, and supervisor salaries of $14,400. A flexible budget for 13,100 units of production would show Round your final answer to the nearest dollar. Do not round interim calculations. Oa, direct materials of 559,886, direct labor of 564,6918, utilities of $3,555 and supervisor salaries of $14.400 Ob the same costructure in total Oc direct materials of 559,386, direct labor of $64698, utilities of $8,555, and supervisor salaries of 517.200 Od total variable costs of 5114.000