Pina Colada Company has prepared a graph of flexible budget data. At zero direct labor hours, the total budgeted cost line

intersects the vertical axis at $$21,420.$ At $10,200$ direct labor hours, the line drawn from the total budgeted cost line intersects

the vertical axis at $$86,700.$ How may the fixed and variable costs be expressed? $($Round variable cost per direct labor hour to $2$

decimal places, eg$.1\mathrm{.}25.)$

Total budgeted costs are $

fixed plus $

per direct labor hour.