The following information is for direct labor cost for X Company for Budgeted labor hours per unit of product Actual labor hours per unit of product Budgeted hourly wage rate Actual hourly wage rate Budgeted production Actual production 2.4 1.9 $10.30 $10.50 5,780 units 6,850 units Assuming X Company used production as the activity measure, what was the direct labor static budget for 2018 1. AO S115,311 BO $136,658 CO $142,882 DO $169.332 EO S214,322 FO $305,990