In Rooney Company, direct labor is $17 per hour. The company expects to operate at 11,000 direct labor hours each month. In January 2020, direct labor totaling $224,300 is incurred in working 12,200 hours.

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 $ $ $ Difference Unfavorable Favorable Neither Favorable nor Unfavorable