Brief Exercise 22-3 (Part Level Submission) In Rooney Company, direct labor is $21 per hour. The company expects to operate at 11,000 direct labor hours each month. In January 2017, direct labor totaling $216,700 is incurred in working 12,500 hours. (a) Your answer is correct. 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 231000 216700 14300 Favorable Click if you would like to Show Work for this question: Open Show Work SHOW SOLUTION LINK TO TEXT INTERACTIVE TUTORIAL Attempts: 1 of 3 used (b) 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 $