A flexible budget is appropriate for $\begin{array}{lcc}& \text{ Direct Labor Costs }& \text{ Manufacturing Overhead Costs }\end{array}$
A) $\begin{array}{lccccccccccccc}& & & \text{ No }& & & & & & & & & & \text{ No }\end{array}$
B) $\begin{array}{lccccccccccccc}& & & \text{ Yes }& & & & & & & & & & \text{ Yes }\end{array}$
C) $\begin{array}{lccccccccccccc}& & & \text{ Yes }& & & & & & & & & & \text{ No }\end{array}$
D) $\begin{array}{lccccccccccccc}& & & \text{ No }& & & & & & & & & & \text{ Yes }\end{array}$

Flexible Budget

A flexible budget adjusts to changes in actual revenue or activity levels, allowing for more accurate comparisons and performance assessments.

Direct Labor Costs

Expenses related to the payment of wages for employees directly involved in producing goods or providing services.

Manufacturing Overhead Costs

Indirect expenses related to the production process, such as utilities, depreciation, and salaries for factory support staff.