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Kanter Industries produced 110,000 units using 55,000 direct labor hours. Production for the period was estimated at 112,000 units and 59,000 direct labor hours. A flexible budget would compare budgeted costs and actual costs, respectively, at:

		59,000 hours and 52,203 hours.
		55,000 hours and 59,000 hours.
		55,000 hours and 55,000 hours.
		57,000 hours and 57,000 hours.