Multiple Choice Question 87 At zero direct labor hours in a flexible budget graph, the total budgeted cost line intersects the vertical axis at $30000. At 10000 direct labor hours, a horizontal line drawn from the total budgeted cost line intersects the vertical axis at $120000. Fixed and variable costs may be expressed as: $30000 fixed plus $9 per direct labor hour variable. $90000 fixed plus $9 per direct labor hour variable. O $90000 fixed plus $3 per direct labor hour variable. $30000 fixed plus $12 per direct labor hour variable