Department S had no work in process at the beginning of the period. It added 11,800 units of direct materials during the period at a cost of $82,600;8,850 units were completed during the period; and 2,950 units were 40% completed as to labor and overhead at the end of the period. All materials are added at the beginning of the process. Direct labor was $53,900 and factory overhead was $8,300. The total conversion costs for the period were 58,300 $62,200 $45,600 $53,900 Miller and Sons" static budget for 9,600 units of production includes $37,400 for direct material 5,$46,700 for direct labor, variable utilities of $8,000, and supervisor salaries of $14,700. A flexible budget for 12,300 units of production would show Round your final answer to the nearest dollar. Do not round interim calculations. a. the same cost structure in total b. total variable costs of 5106,800 c. difect materials of $47,919, direet labor of $9,834, utilities of $10,250, and supervisor salarier of $17,640 d. direct materials of $47,919, direct laber of $9,834, utilities of $10,250, and supervisor salaries of $14,700