Name: 8 pt Be Careful The following information is for direct material cost for X Company for 2018: Budgeted pounds per unit of product Actual pounds per unit of product Budgeted cost per pound Actual cost per pound Budgeted production Actual production 3.8 $11.10 $11.20 4,360 units 4,090 units Assuming X Company used production as the activity measure, what was the direct material static budget for 2018? 1. AO $174,070 BO $181,596 cO$185,562 DO si93,584 E$290.376 FO$355,666