Brief Exercise 22-3 In Rooney Company, direct labor is $22 per hour. The company expects to operate at 10,000 direct abor hours each montIn anuary 207 direct labor totaling $235,700 is incurred in working 12,100 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 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