In Ayayai Company, direct labor is $$20$ per hour. The company expects to operate at $12,400$ direct labor hours each month. In January $2022,$ direct labor totaling $$255,440$ is incurred in working $12,896$ hours.

$($a$)$

Prepare a static budget report.

AYAYAI COMPANY

Static Direct Labor Budget Report

For the Month Ended January $31,2022$

Product

Line

Budget

Actual

Difference

Direct

Labor

$

$

$

Prepare and static budget And prepare a flexible budget