Pine Company Produced 128,000 Units in 60,000 Direct Labor Hours

Multiple Choice

Pine Company produced 128,000 units in 60,000 direct labor hours. Production for the period was estimated at 132,000 units and 66,000 direct labor hours. A flexible budget would compare budgeted costs and actual costs, respectively, at

A) 64,000 hours and 66,000 hours.
B) 66,000 hours and 60,000 hours.
C) 64,000 hours and 60,000 hours.
D) 60,000 hours and 60,000 hours.