Blue Spruce Company has prepared a graph of flexible budget data. At zero direct labor hours, the total budgeted cost line intersects the vertical axis at $28,980. At 12,600 direct labor hours, the line drawn from the total budgeted cost line intersects the vertical axis at $107,100. How may the fixed and variable costs be expressed? (Round variable cost per direct labor hour to 2 decimal places, e.g. 1.25.) Total budgeted costs are $ fixed plus $ per direct labor hour