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In Concord Company, direct labor is $18 per hour. The company expects to operate at 11,000 direct labor hours each month. In January 2020, direct

In Concord Company, direct labor is $18 per hour. The company expects to operate at 11,000 direct labor hours each month. In January 2020, direct labor totaling $236,800 is incurred in working 11,600 hours.

  1. Create a static budget report

Budget: 198,000

Acutal: 236,800

Difference (38,800)

  1. Create a flexible budget report

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