At zero direct labor hours in a flexible budget graph, the total budgeted cost line intersects the vertical axis at $$27000.$ At $9000$ direct labor hours, a horizontal line drawn from the total budgeted cost line intersects the vertical axis at $$72000.$ Fixed and variable costs may be expressed as

$$45000$ fixed plus $$5$ per direct labor hour variable.

$$45000$ fixed plus $$3$ per direct labor hour variable.

$$27000$ fixed plus $$5$ per direct labor hour variable.

$$27000$ fixed plus $$8$ per direct labor hour variable.