The static budget for Van Dyke Enterprises includes the production of 10,000 units. Van Dyke has also budgeted $50,000 for direct labor, $44.000 for direct materials, utility costs of $5,000, and the plant manager's salary of $15,000. A flexible budget for 12,000 units of production would show: the same cost structure in total direct materials of $60,000, direct labor of $52,800, utilities of $6,000, and Atlant manager's salary of $15,000 total variable costs of $136,800 O direct labor of $60,000, direct materials of $52,800, utilities of $6,000, and plant manager's salary of $15,000