Swifty Corporation produced 210000 units in 95000 direct labor hours. Production for the period was estimated at 220000 units and 110000 direct labor hours. A flexible budget would compare budgeted costs and actual costs, respectively, at:___. a. 90000 hours and 87000 hours.
b. 87000 hours and 78000 hours.
c. 90000 hours and 78000 hours.
d. 78000 hours and 78000 hours.