The static budget for Van Enterprises includes the production of 10,000 units. Van 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:

Group of answer choices

the same cost structure in total

direct materials of $60,000, direct labor of $52,800, utilities of $6,000, and plant manager's salary of $15,000

total variable costs of $136,800

direct labor of $60,000, direct materials of $52,800, utilities of $6,000, and plant manager's salary of $15,000