In Rooney Company, direct labor is $16 per hour. The company expects to operate at 10,000 direct labor hours each month. In January 2020, direct labor totaling $207,200 is incurred in working 11,700 hours. Your answer is correct. Prepare a static budget report. ROONEY COMPANY Static Direct Labor Budget Report For the Month Ended January 31, 2020 Product Line Budget Actual Difference Direct Labor ta 160,000 $ 207,200 47,200 Unfavorable Prepare a flexible budget report. ROONEY COMPANY Flexible Direct Labor Budget Report For the Month Ended January 31, 2020 Product Line Budget Actual Difference Direct Labor $