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

Budgeted labor hours per unit of product		2.4
Actual labor hours per unit of product		2.3
Budgeted hourly wage rate		$11.90
Actual hourly wage rate		$12.20
Actual production		4,790 units
Budgeted production		5,060 units

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

A: $134,407

B: $136,802

C: $141,984

D: $144,514

E: $216,770

F: $271,210

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

A: $72,257

B: $134,407

C: $136,802

D: $144,514

E: $216,770

F: $271,210