Be careful - some of the incorrect choices may seem correct. The following information is for direct material cost for X Company for 2021:

Budgeted pounds per unit of product		2
Actual pounds per unit of product		1.9
Budgeted cost per pound		$12.90
Actual cost per pound		$13.30
Actual production		5,990 units
Budgeted production		5,160 units

Part 1: What was the direct material static budget for 2021?

A. $130,393

B. $133,128

C. $151,367

D. $154,542

E. $199,692

F. $305,909

Part 2: What was the direct material flexible budget for 2021?

A. $66,564

B. $133,128

C. $151,367

D. $154,542

E. $199,692

F. $305,909