Miller and Sons' static budget for 10,300 units of production includes $36,800 for direct materials, $48,500 for direct labor, variable utilities of $7,500, and supervisor salaries of $14,900. A flexible budget for 13,900 units of production would show Round your final answer to the nearest dollar. Do not round interim calculations. a. direct materials of $49,662, direct labor of $65,451, utilities of $10,121, and supervisor salaries of $17,880 b. direct materials of $49,662, direct labor of $65,451, utilities of $10,121, and supervisor salaries of $14,900 c. the same cost structure in total d. total variable costs of $107,700