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

Budgeted labor hours per unit of product		2.3
Actual labor hours per unit of product		1.8
Budgeted hourly wage rate		$13.70
Actual hourly wage rate		$13.80
Actual production		4,640 units
Budgeted production		5,160 units

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

A: $115,258

B: $128,174

C: $146,206

D: $162,592

E: $243,887

F: $261,464

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

A: $81,296

B: $115,258

C: $146,206

D: $162,592

E: $243,887

F: $261,464