Miller and Sons' static budget for 9,900 units of production includes $35,700 for direct materials, $51,300 for direct labor, variable utilities of $7,100, and supervisor salaries of $15,600. A flexible budget for 12,300 units of production would show Round your final answer to the nearest dollar. Do not round interim calculations. Ca. direct materials of $44,355, direct labor of $63,736, utilities of $8,821, and supervisor salaries of $18,720 Ob. total variable cost of $109,700 Oc. the same cost structure in total Od. direct materials of $44,355, direct labor of $63,736, utilities of $8,821, and supervisor salaries of $15,000