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		2.5
Actual pounds per unit of product		2.1
Budgeted cost per pound		$13.50
Actual cost per pound		$13.90
Budgeted production		5,380 units
Actual production		4,200 units

1. What was the direct material static budget for 2021?

A: $122,598

B: $141,750

C: $157,042

D: $181,575

E: $264,348

F: $272,362

2. What was the direct material flexible budget for 2021?

A: $90,788

B: $122,598

C: $141,750

D: $181,575

E: $264,348

F: $272,362