Sheffield Corp. produced 232000 units in 132000 direct labor hours. Production for the period was estimated at 210000 units and 159000 direct labor hours. A flexible budget would compare budgeted costs and actual costs, respectively, at O 110000 hours and 159000 hours. 159000 hours and 132000 hours. O 132000 hours and 132000 hours. 110000 hours and 132000 hours.