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Miller and Sons' static budget for 9,500 units of production includes $40,900 for direct materials, $47,100 for direct labor, variable utilities of $8,000, and supervisor salaries of 514,800. A flexible budget for 14,000 units of production would show Do not round interim calculations. Round your final answer to the nearest dollar. Oa, direct materials 560,274, direct lahoe of $69,411, utilities of $11,789, and supervisor salaries of 514,800 Ob direct materials of 560.274, direct labor of 561411, utilities of $11,789, and supervislio 317.760 Octotal variable costs of $110,00 Od the same con structure in total