Whitman has a direct labor standard of 2 hours per unit of output Each employee has a standard Wage rate of $15.50 per hour During July Whitman paid $71.416 to em during July What is the flexible budget amount for direct labor? $154246 $149160 $137746 $82,830 urt of output. Each employee has a standard wage rate of $16.50 per hour During July, Whitmanpaid $71,416 to employees for 4,520 hours worked 2,510 units were produced directly