Sheridan Company produced 268000 units in 132000 direct budgeted costs and actual costs, respectively, at abor hours. Production for the period was estimated at 282000 units and 141000 direct labor hours. A flexible budget would compare Production O 132000 hours and 132000 hours. 0 146000 hours and 141000 hours. 146000 hours and 132000 hours O 141000 hours and 132000 hours