Multiple Choice Question 84 Waterway Industries produced 304000 units in 144000 direct labor hours. Production for the period was estimated at 318000 units and 153000 direct labor hours. A flexibke budget would compare budgeted costs and actual costs, respectively, at 158000 hours and 144000 hours. 144000 hours and 144000 hours. 158000 hours and 153000 hours. 153000 hours and 144000 hours