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In Ayayai Company, direct labor is $ 2 0 per hour. The company expects to operate at 8 , 0 0 0 direct labor hours

In Ayayai Company, direct labor is $20 per hour. The company expects to operate at 8,000 direct labor hours each month. In January 2025, direct labor totaling $164,800 is incurred in working 8,320 hours.
(a)
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Prepare a static budget report.
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(b)
Prepare a flexible budget report.
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