Miller and Sons'static budget for 10,500 units of production includes $42,000 for direct materials, $45,500 for direct labor, variable utilities of $6,400, and supervisor salaries of $15,400. A flexible budget for 12,700 units of production would show Round your final answer to the nearest dollar. Do not round interim calculations. a. direct materials of $50,800, direct Lbor of $55,033, utilities of $7,741, and supervisor salaries of 518,480 b. total variable costs of $109.300 c. the same cost structure in total d. direct materials of 550,800 , direct labor of 555,033 , utilities of $7.741. and superisor salanes of $15.400