Bramble Groomers is in the dog-grooming business. Its operating costs are described by the following equations: Grooming supplies (variable) Direct labor (variable) Overhead (mixed) Y $0+ $3x y = $0+ $12x Y = $9.900+ $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 500, 570, and 670 direct labor hours. (List variable costs before fixed costs.) BRAMBLE GROOMERS Flexible Budget