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 Budgeted production Actual production 3.1 2.6 $10.40 $10.80 5,490 units 6,180 units Assuming X Company used production as the activity measure, what was the direct material static budget for 2018? A: $42,531B: $56,567 C: $75,234D: $100,061E: $133,081OF: $176,998G: $235,407 H: $313,091