BE21-3 In Mussatto Company, direct labor is $20 per hour. The company expects to operate at 10,000 direct labor hours each month. In January 2010, direct labor totaling $203,000 is incurred in working 10,400 hours. Complete the (a) static budget report and (b) flexible budget report. MUSSATTO COMPANY Static Direct Labor Budget Report For the Month Ended January 31, 2010 Budget Actual Difference Direct Labor $ $ $ MUSSATTO COMPANY Flexible Direct Labor Budget Report For the Month Ended January 31, 2010 Budget Actual Difference Direct Labor $ $ $