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		2.4
Actual pounds per unit of product		1.9
Budgeted cost per pound		$10.20
Actual cost per pound		$10.50
Actual production		4,070 units
Budgeted production		4,590 units

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

A: $81,196

B: $91,570

C: $99,634

D: $112,363

E: $168,545

F: $180,830

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

A: $56,182

B: $81,196

C: $99,634

D: $112,363

E: $168,545

F: $180,830