CES Exercise 24-8 (Part Level Submission) Rensing Groomers is in the dog-grooming business. Its operating costs are described by the following formulas: Grooming supplies (variable) Direct labor (variable) udy verhead (mixed) y$0 $12x y $9,000+$1x Milo, the owner, has determined that direct labor is the cost driver for all three categories of costs. Prepare a flexible budget for activity levels of 500, 560, and 660 direct labor hours. (List variable costs before fixed costs.)