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The following information is for direct material cost for X Company for 2018: Budgeted pounds per unit of product 3.5 Actual pounds per unit of

The following information is for direct material cost for X Company for 2018:

Budgeted pounds per unit of product 3.5
Actual pounds per unit of product 3.4
Budgeted cost per pound $14.00
Actual cost per pound $14.30
Budgeted production 4,100 units
Actual production 3,160 units

Assuming X Company used production as the activity measure, what was the direct material static budget for 2018?

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