The following information is for direct material cost for X Company for 2018 Budgeted pounds per unit of product Actual pounds per unit of product Budgeted cost per pound Actual cost per pound 3.1 $11.30 $11.40 5,310 units 6,200 units Budgeted production Actual production Assuming X Company used production as the activity measure, what was the direct material static budget for 2018? C: D: G: $39,009 $48,761 $60,952 $76,189 $95,237$119,046 $148,807$186,009