In Rooney Company, direct labor is $17 per hour. The company expects to operate at 12,000 direct labor hours each month. In January 2017, direct labor totaling $218,000 is incurred in working 12,500 hours Prepare a static budget report. ROONEY COMPANY Static Direct Labor Budget Report For the Month Ended January 31, 2017 Product Line Budget Actual Difference Direct Labor LINK TO TEXT INTERACTIVE TUTORIAL Prepare a flexible budget report. ROONEY COMPANY Flexible Direct Labor Budget Report For the Month Ended January 31, 2017 Difference Product Line Direct Labor