the same cost structure in total

b$.$ direct materials of $$64,000,$ direct labor of $$32,000,$ utilities of $$8,000,$ and supervisor salaries of $$18,000$

c$.$ direct materials of $$$6,000,$ direct labor of $$42,000,$ utilities of $$7,000,$ and supervisor salaries of $$21,000$

d$.$ total variable costs of $$126,800$