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 O 175000 hours and 175000 hours. 185000 hours and 175000 hours, 185000 hours and 190000 hours. 190000 hours and 175000 hours