Swifty Corporation produced 232000 units in 114000 direct labor hours. Production for the period was estimated at 246000 units and 123000 direct labor hours. A flexible budget would compare budgeted costs and actual costs, respectively, at

114000 hours and 114000 hours.

128000 hours and 114000 hours.

123000 hours and 114000 hours.

128000 hours and 123000 hours.