View Policies Current Attempt in Progress In Pina Colada Company, direct labor is $20 per hour. The company expects to operate at 10,200 direct labor hours each month. In January 2022, direct labor totaling $210,120 is incurred in working 10,608 hours. (a) Your answer has been saved. See score details after the due date. Prepare a static budget report. PINA COLADA COMPANY Static Direct Labor Budget Report For the Month Ended January 31, 2022 Budget Actual Difference 204000 $ 210120 $ 6120 Unfavorable Attempts: 1 of 1 used For the Month Ended January 31, 2022 Budget Actual Difference 204000 210120 $ 6120 Unfavorable Attempts: 1 of 1 use (b) Prepare a flexible budget report. PINA COLADA COMPANY Flexible Direct Labor Budget Report Product Line Budget Actual Difference Direct Labor $