A flexible budget graph for the Assembly Department shows the following: 1 At zero direct labor hours, the total budgeted cost line intersects the vertical axis at $126,000 At normal capacity of 60,000 direct labor hours, the line drawn from the total budgeted cost line intersects the vertical axis at $372.000 2 Develop the budgeted cost calculation for the Assembly Department and identify the fixed and variable costs. (Round variable cost value to 2 decimal places, eg. 52.75.) Budgeted cost-$ per labor hour