In Blue Company, direct labor is $20 per hour. The company expects to operate at 12,000 direct labor hours each month. In January 2017, direct labor totaling $206,800 is incurred in working 11,000 hours. Prepare a static budget report. BLUE COMPANY Static Direct Labor Budget Report Product Line Actual Difference LINK TO TEXT INTERACTIVE TUTORIAL Prepare a flexible budget report BLUE COMPANY Flexible Direct Labor Budget Report Product Line Budget Actual Difference Direct Labor$