Miller and Sons' static budget for 9,900 units of production includes $35,000 for direct materials, $45,800 for direct labor, variable utilities of $6,600, and supervisor salaries of $14,800. A flexible budget for 12,000 units of production would show Round your final answer to the nearest dollar. Do not round interim calculations. a. direct materials of $42,424, direct labor of $55,515, utilities of $8,000, and supervisor salaries of $14,800 b. direct materials of $42,424, direct labor of $55,515, utilities of $8,000, and supervisor salaries of $17,760 c. the same cost structure in total d. total variable costs of $102,200