At zero direct labor hours in a flexible budget graph, the total budgeted cost line intersects the vertical axis at $48000. At 12000 direct labor hours, a horizontal line drawn from the total budgeted cost line intersects the vertical axis at $156000. Total fixed costs and unit variable costs are: $108000 fixed plus $4 per direct labor hour variable. $48000 fixed plus $13 per direct labor hour variable. $48000 fixed plus $9 per direct labor hour variable. $108000 fixed plus $9 per direct labor hour variable