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

Budgeted labor hours per unit of product 2.2 Actual labor hours per unit of product 2.1

Budgeted hourly wage rate $12.90 Actual hourly wage rate $13.00

Actual production 5,350 units Budgeted production 5,010 units

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

A: $136,773 B: $142,184 C: $146,055 D: $151,833 E: $213,276 F: $297,888

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

A: $71,092 B: $142,184 C: $146,055 D: $151,833 E: $213,276 F: $297,888