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In Ayayai Company, direct labor is $ 2 0 per hour. The company expects to operate at 1 2 , 4 0 0 direct labor

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.
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