In Flint Company, direct labor is $$20$ per hour. The company expects to operate at $11,800$ direct labor hours each month. In January $2025,$ direct labor totaling $$243,080$ is incurred in working $12,272$ hours.

$($a$)$

Prepare a static budget report.

$\backslash$table$[[,,\backslash$table$[[$Static Direct$]],\backslash$table$[[$WYY$],[$dget Report$]],],[$Product Line,Budget,Actual,,Difference$],[$Direct Labor,$$,$$$,$$$,]]$