Miller and Sons' static budget for 9,800 units of production includes $37,400 for direct materials, $51,800 for direct labor, variable utilities of $7,300, and supervisor salaries of $14,000. A flexible budget for 12,900 units of production would show Round your final answer to the nearest dollar. Do not round interim calculations. Oa. total variable costs of $110,500 Ob. direct materials of $49,231, direct labor of $68,186, utilities of $9,609, and supervisor salaries of $16,800 Oc. direct materials of $49,231, direct labor of $68,186, utilities of $9,609, and supervisor salaries of $14,000 Od. the same cost structure in total