Venetian Company has two production departments , Fabricating and Assembling . At a department managers' meeting , the controller uses flexible budget graphs to explain total budgeted costs . Separate graphs based on direct labor hours are used for each department . The graphs show the following . 1 . At zero direct labor hours , the total budgeted cost line and the fixed cost line intersect the vertical axis at $50 , 000 in the Fabricating Department and $ 42 , 000 in the Assembling Department . 2 . At normal capacity of 54 , 100 direct labor hours , the line drawn from the total budgeted cost line intersects the vertical axis at $163 , 610 in the Fabricating Department , and $139 , 380 in the Assembling Department . { Your answer is partially correct . State the total budgeted cost formula for each department . ( Round cost per direct labor hour to 2 decimal places , e.g . 1. 25 . ) Fabricating Department = $ 163 , 610 | { total| Fixed Costs \\+ \\ Variable Costs$ of $ 2.10 per direct labor hour Assembling Department = $ 13:3980 total\\\\ Fixed Costs* Variable Costs * | of $ 1. 80 | per direct labor hourYour answer is partially correct . Compute the total budgeted cost for each department , assuming actual direct labor hours worked were 57 , 100 and 5 1 , 100 , in the Fabricating and Assembling Departments , respectively . Fabricating Department Assembling Department The total budgeted cost $ 174010 $ 133980 @ Textbook and Media @ Textbook