Miller and Sons' static budget for 9,900 units of production includes $35,300 for direct materials, $55,000 for direct labor, variable utilities of $7,700, and supervisor salaries of $16,700. A flexible budget for 12,700 units of production would show

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

direct materials of $45,284, direct labor of $70,556, utilities of $9,878, and supervisor salaries of $20,040

direct materials of $45,284, direct labor of $70,556, utilities of $9,878, and supervisor salaries of $16,700

total variable costs of $114,700

the same cost structure in total --------Please Show Your Work