The following information is for direct material cost for X Company for 2018: 2.4 1.9 $12.30 $12.70 6,000 units 4,870 units Budgeted pounds per unit of product Actual pounds per unit of product Budgeted cost per pound Actual cost per pound Budgeted production Actual production Assuming X Company used production as the activity measure, what was the direct material static budget for 2018? 1 AO S117,513 BO S143,762 CO $144,780 DO $177,120 EO S261,276 FO $265,680