Kanter Industries produced 112,000 units using 56,000 direct labor hours. Production for the period was estimated at 114,000 units and 60,000 direct labor hours. A flexible budget would compare budgeted costs and actual costs, respectively, at:

a. 60,000 hours and 53,200 hours.

b.56,000 hours and 56,000 hours.

c.58,000 hours and 58,000 hours.

d. 56,000 hours and 60,000 hours.

Which above is correct answer?