Catheline corporation produced 320,000 thousand units in 150,000 thousand DL hours. Production for the period was estimated at 330,000 units, and 165,000 DL hours. A flexible budget would compare budgeted cost and actual costs respectively at

A. 160,000 Hours and 165,000 hours

B. 165,000 Hours and 150,000 Hours

C. 160,000 Hours and 150,000 hours

D. 150,000 Hours and 150,000 Hours