The following information is for direct labor cost for X Company for 2018: 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 2.1 2 $10.40 $10.50 4,150 units 4,980 units Assuming X Company used production as the activity measure, what was the direct labor static budget for 2018? C $56.590 D $66,211 E: $77,467 F $90,636 G $106,044 H $124,072 A $ ns 340 Tries $48,368