Brief Exercise 24-3 In Rooney Company, direct labor is $19 per hour. The company expects to operate at 12,000 direct labor hours each month. In January 2017, direct labor totaling $206,300 is incurred in working 12,300 hours. Prepare a static budget report. ROONEY COMPANY Static Direct Labor Budget Report For the Month Ended January 31, 2017 Actual Product Line Budget 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 Actual Product Line Budget Difference Direct Labor