Kevin Jarvis Industries Produced 192000 Units in 90000 Direct Labor

Multiple Choice

Kevin Jarvis Industries produced 192000 units in 90000 direct labor hours. Production for the period was estimated at 198000 units and 99000 direct labor hours. A flexible budget would compare budgeted costs and actual costs respectively at

A) 96000 hours and 99000 hours.
B) 99000 hours and 90000 hours.
C) 96000 hours and 90000 hours.
D) 90000 hours and 90000 hours.