The following information is for direct labor cost for X Company for 2018:

Budgeted labor hours per unit of product		3.7
Actual labor hours per unit of product		3.6
Budgeted hourly wage rate		$11.40
Actual hourly wage rate		$11.50
Budgeted production		5,010 units
Actual production		3,900 units

Assuming X Company used production as the activity measure, what was the direct labor static budget for 2018?

A: $131,943

B: $154,373

C: $180,617

D: $211,322

E: $247,247

F: $289,278

G: $338,456

H: $395,993