Marigold Corp. produced $234000$ units in $108000$ direct labor hours. Production for the period was estimated at $213000$ units anc $111000$ direct labor hours. A flexible budget would compare budgeted costs and actual costs, respectively, at

$108000$ hours and $108000$ hours.

$87000$ hours and $108000$ hours.

$111000$ hours and $108000$ hours.

$87000$ hours and $111000$ hours.