In Pina Company, direct labor is $25 per hour. The company expects to operate at 11,000 direct labor hours each month. In January 2017, direct labor totaling $217,200 is incurred in working 12,600 hours. Prepare a static budget report. PINA COMPANY Static Direct Labor Budget Report Budget Actual Difference Product Line Direct Labor $ e Textbook and Media Prepare a flexible budget report. PINA COMPANY Flexible Direct Labor Budget Report Product Line Budget Actual Difference Direct Labor $ e Textbook and Media