Which of the following taxes are charged on items at the time of purchase?

For the answer to the question above, that is called a Sales Tax. This is charged on items you purchase. most states charge sales tax every time you buy something. the sales tax percentage varies across states.
I hope my answer helped you.

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.