Brief Exercise 22-3 In Rooney Company, direct labor is $17 per hour. The company expects to operate at 10,000 direct labor hours each month. In January 2017, direct labor totaling $225,800 is incurred in working 12,200 hours. Prepare a static budget report. ROONEY COMPANY Static Direct Labor Budget Report For the Month Ended January 31, 2017 Product Line Budget Actual Difference Direct Labor LINK TO TEXT Prepare a flexible budget report. ROONEY COMPANY Flexible Direct Labor Budget Report For the Month Ended January 31, 2017 Product Line Budget Actual Difference Direct Labor Click if you would like to Show Work for this question: Open Show Work