The following information is for direct labor cost for X Company for 2018: Budgeted labor hours per unit of product 2.5 Actual labor hours per unit of product 2.2 Budgeted hourly wage rate $10.80 Actual hourly wage rate $11.00 Budgeted production 4,340 units Actual production 4,980 units Assuming X Company used production as the activity measure, what was the direct labor static budget for 2018? A: $73,164 B: $85,602 C: $100,154 D: $117,180 E: $137,101 F: $160,408 G: $187,677 H: $219,582