The following information is for direct labor cost for X Company for 2018: 3.5 3.2 $12.30 $12.80 5,140 units 5,630 units 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 Assuming X Company used production as the activity measure, what was the direct labor static budget for 2018? A: $72,583| B: $105,245| $152,605| F: $465,235| -8,156 C D: $221,277 E: $320852 G $674,591 H