The following information is for direct material cost for X Company for 2021:

Budgeted pounds per unit of product		3.7
Actual pounds per unit of product		3.6
Budgeted cost per pound		$13.20
Actual cost per pound		$13.30
Budgeted production		4,380 units
Actual production		5,460 units

1. What was the direct material static budget for 2021?

2. What was the direct material flexible budget for 2021?