The following information is for direct labor cost for X Company for 2021:

Budgeted labor hours per unit of product		3.9
Actual labor hours per unit of product		3.8
Budgeted hourly wage rate		$12.70
Actual hourly wage rate		$13.00
Budgeted production		5,660 units
Actual production		6,570 units

1. What was the direct labor static budget for 2021?

A: $279,604

B: $280,340

C: $324,558

D: $325,412

E: $420,510

F: $649,970

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2. What was the direct labor flexible budget for 2021?

A: $140,170

B: $280,340

C: $324,558

D: $325,412

E: $420,510

F: $649,970

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