Bramble Groomers is in the dog$-$grooming business. Its operating costs are described by the following equations:

Grooming supplies $($variable$)$

$y=$$$0+$$$3x$

$y=$$$0+$$$12x$

$y=$$$9,600+$$$1x$

Direct labor $(variable)y=$$$0+$$$12x$

Overhead $(mixed)y=$$$9,600+$$$1x$

Milo, the owner, has determined that direct labor is the cost driver for all three categories of costs.

$($a$)$

Prepare a flexible budget for activity levels of $530,590,$ and $660$ direct labor hours. $($List variable costs before fixed costs.$)$

BRAMBLE GROOMERS

Flexible Budget