In Rooney Company, direct labor is $20 per hour. The company expects to operate at 12,000 direct labor hours each month. In January 2017, direct labor totaling $239,700 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 Actual Difference Budget Line Direct $ Labor $ $ oTovthoolk and MAodia Deskto e A