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$)$

Your answer is partially correct.

Prepare a static budget report.

AYAYAI COMPANY

Static Direct Labor Budget Report

For the Month Ended January $31,2025$