Crane Company produced 330000 units in 155000 direct labor hours. Production for the period was estimated at 340000 units and 170000 direct labor hours. A flexible budget would compare budgeted costs and actual costs, respectively, at

165000 hours and 170000 hours.

170000 hours and 155000 hours.

165000 hours and 155000 hours.

155000 hours and 155000 hours.