Ayayai Company has prepared a graph of flexible budget data. At zero direct labor hours, the total budgeted cost line intersects the

vertical axis at $$23,560.$ At $12,400$ direct labor hours, the line drawn from the total budgeted cost line intersects the vertical axis at

$$105,400.$ How may the fixed and variable costs be expressed? $($Round variable cost per direct labor hour to $2$ decimal places, e$.$g$.1\mathrm{.}25.)$