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

Budgeted labor hours per unit of product		3.5
Actual labor hours per unit of product		3.3
Budgeted hourly wage rate		$12.60
Actual hourly wage rate		$12.80
Budgeted production		5,470 units
Actual production		6,010 units

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

A: $166,363

B: $241,227

C: $349,779

D: $507,180

E: $735,411

F: $1,066,345

G: $1,546,201

H: $2,241,99