O d. creditors 5. MC.15-087 The cost of a manufactured product generally consists of which of the following costs? 0 a. direct materials cost and direct labor cost only b. direct materials cost and factory overhead cost only O c. direct labor cost and factory overhead cost only d. direct labor cost, direct materials cost, and factory overhead cost 28. MC.21-070 Miller and Sons' static budget for 10,000 units of production includes $50,000 atic budget for 10,000 units of production includes $50.000 for direct materials, $44,000 for direct arable utilities of $5,000, and supervisor salaries 04 A flexible budget for 12,000 units of produce would show a. direct materials of $60,000, direct labor of $52.800 utilities of $6.000, and supervisor salaries of 3 6.000. and supervisor salaries of $24,000 O b. total variable costs of $148,000 c. the same cost structure in total pervisor salaries of $29,000 a, direct materials of $60,000, direct labor of $52,800, utilities of $6,000, and supervisor salaries of