11. Carter Industries produced 256,000 units in 120,000 direct labor hours. Production for the period was estimated at 264,000 units and 132,000 direct labor hours. A flexible budget would compare budgeted costs and actual costs, respectively, at: (Answer: 120,000 hours and 120,000 hours)

13. Lanphier Industries produced 320,000 units in 160,000 direct labor hours. Production for the period was estimated at 330,000 units and 165,000 direct labor hours. A flexible budget would compare budgeted costs and actual costs, respectively, at: (Answer: 160,000 hours and 160,000 hours)