Miller and Sons' static budget for 9,800 units of production includes $41,400 for direct materials, $54,600 for direct labor, variable utilities of $7,500, and supervisor salaries of $14,800. A flexible budget for 13,900 units of production would show Round your final answer to the nearest dollar. Do not round interim calculations.

a. direct materials of $58,720, direct labor of $77,443, utilities of $10,638, and supervisor salaries of $17,760

b. total variable costs of $118,300

c. direct materials of $58,720, direct labor of $77,443, utilities of $10,638, and supervisor salaries of $14,800

d. the same cost structure in total