in Rooney Company, direct laboris $15 per hour. The company expects to operate at 10,000 direct labor hours each month. In January 2017, direct labor totaling $208,700 is incurred in working 12,300 hours. Prepare a static budget report ROONEY COMPANY Static Direct Labor Budget Report For the Month Ended January 31, 2017 Actual Budget Difference Product Line Direct labore LINK TO TEXT INTERACTIVE TUTORIAL Prepare a flexible budget report. ROONEY COMPANY Flexible Direct Labor Budget Report For the Month Ended January 31, 2017 Product Line Budget Actual Difference Direct Labor