$.$Kathleen Corp. produced $320,000$ units in $150,000$ direct labor hours. Production for the period was estimated at $330,000$ units and $165,000$ direct labor hours. A flexible budget would compare budgeted costs and actual costs, respectively, at

$$

a$.160,000$ hours and $165,000$ hours.

b$.165,000$ hours and $150,000$ hours.

c$.160,000$ hours and $150,000$ hours.

d$.150,000$ hours and $150,000$ hours.

$$