At zero direct labor hours in a flexible budget graph, the total budgeted cost line intersects the vertical axis at $24000. At 12000d labor hours, a horizontal line drawn from the total budgeted cost line intersects the vertical axis at $96000. Fixed and variable cost may be expressed as $72000 fixed plus $6 per direct labor hour variable. $72000 fixed plus $2 per direct labor hour variable. $24000 fixed plus $6 per direct labor hour variable. $24000 fixed plus $8 per direct labor hour variable