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Kanter Industries produced 124,000 units using 62,000 direct labor hours. Production for the period was estimated at 126,000 units and 66,000 direct labor hours. A

Kanter Industries produced 124,000 units using 62,000 direct labor hours. Production for the period was estimated at 126,000 units and 66,000 direct labor hours. A flexible budget would compare budgeted costs and actual costs, respectively, at:

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