Kevin Jarvis Industries produced 192,000 units in 90,000 direct labor hours. Production for the period was estimated at 198,000 units and 99,000 direct labor hours. A flexible budget would compare budgeted costs and actual costs, respectively, at Solution Ans is 96,000 hours and 90,000 hours Here as per the budget /Estimates 198000 units were to be produced in 99000 hours ie 2 unit/per Hour Actual units produced 192000 in 90000 hours ie 2.13 unit/per Hour A flexible Budget would change its Estimated Quantity to the Actual Quantity Produced and changing other variables accordingly - Thus in this example The estimate budget will be 192000 units however the rate would remain as 2 units per Hour ( As Budgeted )- So the new Budget will be 192000 units and 96000 hours - Actual Hours remain same as 90000 hours 2.00 .