In Rooney Company, direct labor is $21 per hour. The company expects to operate at 11,000 direct labor hours each month. In January 2020, direct labor totaling $236,900 is incurred in working 12,900 hours. Prepare a static budget report. ROONEY COMPANY Static Direct Labor Budget Report For the Month Ended January 31, 2020 Actual Product Line Budget Difference Direct Labor 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