Brief Exercise 22-3 In Rooney Company, direct labor is $25 per hour. The company expects to operate at 10,000 direct labor hours each month. In January 2017, direct labor totaling $225,300 is incurred in working 11,400 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 Labors LINK TO TEXT INTERACTIVE TUTORIAL 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