Answer:
The correct answer is D.
Explanation:
Giving the following information: 
Miller and Sons' static budget for 9,800 units of production includes:
Direct material= $35,800 (35800/9800=3.653)
Direct labor= $54,600  (54600/9800= 5.5714)
Variable utilities of $6,800 (6800/9800=0.694)
Supervisor salaries of $14,100. 
Units= 12900
Direct material: 3.653*12,900= 47,124
Direct labor=  5.5714*12,900= 71,871
Variable utilities= 0.694*12,900= 8,953
Supervisor salaries of $14,100. 
The supervisor salary is a fixed cost.