In Whispering Winds Company, direct labor is $$20$ per hour. The company expects to operate at $11,200$ direct labor hours each month. In January $2022,$ direct labor totaling $$230,720$ is incurred in working $11,648$ hours.

$($a$)$

Prepare a static budget report.

$\backslash$table$[[\backslash$table$[[$WHISPERING WINDS COMPANY$],[$Static Direct Labor Budget Report$]]],[$Product Line,Budget,Actual,,$],[$Direct Labor,$$,$$$,$$$,v$