Bonita Industries produced 380000 units in 180000 direct labor hours. Production for the period was estimated at 390000 units and 195000 direct labor hours. A flexible budget would compare budgeted costs and actual costs, respectively, at

180000 hours and 180000 hours.

190000 hours and 180000 hours.

190000 hours and 195000 hours.

195000 hours and 180000 hours.