According to its original plan. Rooney Consulting Services Company plans to charge its customers for service at \$132 per hour. The company president expects consulting services provided to customers to reach 50,000 hours at that rate. The marketing manager. however, argues that actual results may range from 47,000 hours to 53,000 hours because of market uncertainty. Rooney's standard variable cost is $43 per hour, and its standard fixed cost is $1,490.000 Required Develop flexible budgets based on the assumptions of service levels at 47,000 hours, 50,000 hours, and 53,000 hours