Sheffield Corp. produced 292000 units in 138000 direct labor hours. Production for the period was estimated at 306000 units and 147000 direct labor hours. A flexible budget would compare budgeted costs and actual costs, respectively, at O 152000 hours and 147000 hours. O 152000 hours and 138000 hours. O 138000 hours and 138000 hours. O 147000 hours and 138000 hours.