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Venetlan Company has two production departments, Fabricating and Assembling. At a department managers' meeting, the controler uses fexible budget graphs to explain total budgeted costs.

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Venetlan Company has two production departments, Fabricating and Assembling. At a department managers' meeting, the controler uses fexible budget graphs to explain total budgeted costs. Separate graphs based on direct labor hours are used for each department. The graphs show the foliowing 1. At zero direct labor hours, the total budgeted cost line and the fixed cost line intersect the vertical axls at $47.000 in the Fabricating Department and $37,000 in the Assembiling Department 2. At normal capacity of 52,100 direct labor hours, the line drawn from the total budgeted cost line intersects the vertical axis at $172,040 in the Fabricating Department, and $115,150 in the Assembling Department v(a) State the total budgeted cost formula for each department. (Round cost per direct labar hour to 2 decimal places eg. 1.25.) Fabricating Department +total lof s per direct labor hour Assembling Department total tofs per direct labor hour

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