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 2.2 2.1 $12.50 $13.00 5,590 units 5,180 units Assuming X Company used production as the activity measure, what was the direet material static budget for 20187 1. AO s141,414 BO si 42,450 co sis2,607 DO sis3,725 EOs230,s88 FOssis64