Crane Company produced 218000 units in 98000 direct labor hours. Production for the period was estimated at 252000 units and 147000 direct labor hours. A flexible budget would compare budgeted costs and actual costs, respectively, at 132000 hours and 147000 hours. 147000 hours and 98000 hours. 98000 hours and 98000 hours. 132000 hours and 98000 hours