Aflexible 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 $138,000. 2. At normal capacity of 50,000 direct labor hours, the line drawn from the total budgeted cost line intersects the vertical axis at $396,000. Develop the budgeted cost calculation for the Assembly Department and identify the fixed and variable costs. (Round variable cost value to 2 decimal places, e.g. 52.75.) Budgeted cost = $ perlabor hour