B 1 In Strassel Company's flexible budget graph, the fixed-cost line and the total budgeted cost line intersect the vertical axis at $36,000. The total budgeted cost line is $186,000 at an activity level of 50,000 direct labor hours. The total budgeted costs at 30,000 direct labor hours are OA) $36,000 B) $90,000 C$126,000 D) $186,000 E) none of the above