Flexible budgets Joe's Lawn Care Service primarily mows lawns for residential customers. Management has determined direct labor hours is the primary cost driver and has developed the following cost equations based on direct labor hours: Lawn supplies (variable) y = $0 + $4.00x Direct labor (variable) y = $0 + $12.00x Overhead (mixed) y = $8,000 + $1.00X a. Prepare a flexible budget for each of the following activity levels: 1,650, 1,800, 1,950, and 2,100 direct labor hours. Note: Round costs per DLH to two decimal places (i.e. round $4.355 to $4.36). Direct Labor Hours 1,650 1,800 1,950 2,100 6,600 $ Variable costs: Supplies $ Direct labor Overhead Total variable costs $ Variable cost per DLH $ Fixed costs: Overhead $ Fixed costs per DLH $ 7,800 $ 23,400 1,950 7,200 $ 21,600 1,800 30,600 $ 17 $ 19,800 1,650 28,050 $ 17 $ 8,400 25,200 2,100 35,700 17 33,150 $ 17 $ 8,000 $ 4.85 $ 8,000 $ 4.44 $ 8,000 $ 4.1 $ 8,000 3.81 b. Determine the total cost per direct labor hour at each of the levels of activity. Note: Round your answers to two decimal places. Direct Labor Hours 1,650 1,800 21.85 $ 21.44 $ 1,950 2,100 Total cost per DLH $ 21.1 $ 20.81 C. The company normally records 1,950 direct labor hours during June. Each job typically requires 1.45 hours of labor time. If management wants to earn a profit equal to 40 percent of the costs incurred, what should the charge be to an average lawn- care customer? Note: Round your answer to two decimal places