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BE-3 In Rooney Company, direct labor is $20 per hour. The company expects to operate at 10,000 direct labor hours each month. In January 2017,

BE-3 In Rooney Company, direct labor is $20 per hour. The company expects to operate at 10,000 direct labor hours each month. In January 2017, direct labor totaling $206,000 is incurred in working 10,400 hours. Prepare (a) a static budget report and (b) a exible budget report. Evaluate the Usefulness of each report.

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