Miller and Sons' static budget for 9,800 units of production includes $36,000 for direct materials, $49,000 for direct labor, variable utilities of $6,500, and supervisor salaries of $14,200. A flexible budget for 12,300 units of production would show

Round your final answer to the nearest dollar. Do not round interim calculations.

a.total variable costs of $105,700

b.the same cost structure in total

c.direct materials of $45,184, direct labor of $61,500, utilities of $8,158, and supervisor salaries of $17,040

d.direct materials of $45,184, direct labor of $61,500, utilities of $8,158, and supervisor salaries of $14,200