Sunland Company produced 150000 units in 72000 direct labor hours. Production for the period was estimated at 162000 units and 81000 direct labor hours. A flexible budget would compare budgeted costs and actual costs, respectively, at 72000 hours and 72000 hours. 84000 hours and 81000 hours. 81000 hours and 72000 hours. 84000 hours and 72000 hours.