Flint Company has two production departments, Fabricating and Assembling. At a department managers' meeting, the controller uses flexible budget graphs to explain total budgeted costs. A separate graph based on direct labor hours is used for each department. The graphs show the following 1 2 At zero direct labor hours, the total budgeted cost line and the fixed-cost line intersect the vertical axis at $59,000 in the Fabricating Department and $47,200 in the Assembling Department. At normal capacity of 59,000 direct labor hours, the line drawn from the total budgeted cost line intersects the vertical axis at $188,800 in the Fabricating Department and $141,600 in the Assembling Department. (a) State the total budgeted cost equation for each department. (Round cost per direct labor hour to 2 decimal places, eg. 1.25) Fabricating Department $ Assembling Department total total ofs ofs