Vaughn Manufacturing produced 280000 units in 132000 direct labor hours. Production for the period was estimated at 294000 units and 141000 direct labor hours. A flexible budget would compare budgeted costs and actual costs, respectively, at

141000 hours and 132000 hours.

132000 hours and 132000 hours.

146000 hours and 141000 hours.

146000 hours and 132000 hours.