Kanter Industries produced 138,000 units using 69,000 direct labor hours. Production for the period was estimated at 140,000 units and 73,000 direct labor hours. A flexible budget would compare budgeted costs and actual costs, respectively, at:

69,000 hours and 69,000 hours.

69,000 hours and 73,000 hours.

71,000 hours and 71,000 hours.

73,000 hours and 66,164 hours.