Miller and sons' static budget for 9,800 units of production includes $35,800 for direct materials, $54,600 for direct labor, variable utilities of $6,800, and supervisor salaries of $14,100. a flexible budget for 12,900 units of production would show: a. direct materials of $47,124, direct labor of $71,871, utilities of $8,951, and supervisor salaries of $16,920 b. total variable costs of $111,300 c. the same cost structure in total d. direct materials of $47,124, direct labor of $71,871, utilities of $8,951, and supervisor salaries of $14,100 round your final answer to the nearest dollar. do not round interim calculations