Sheridan Company produced 370000 units in 175000 direct labor hours. Production for the period was estimated at 380000 units and 190000 direct labor hours. A flexible budget would compare budgeted costs and actual costs, respectively, at

190000 hours and 175000 hours.

185000 hours and 190000 hours.

185000 hours and 175000 hours.

175000 hours and 175000 hours.