please help with number 13

Miller and Sons' static budget for 10,100 units of production includes $41,100 for direct materials, $49,700 for direct labor, variable utilities of $6,000, and supervisor salaries of $14,000. A flexible budget for 12,900 units of production would show Round your final answer to the nearest dollar. Do not round interim calculations. 4. the same cost structure in total b. direct materials of 5$2,494, direet labor of $63,478, utilities of $7,663, and supervisor sularies of $14,000 c. direct materials of $52,494, direct labor of $63,478, utilities of $7,663, and supervisor salaries of $16,800 d. total variable costs of $110,800