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

Budgeted pounds per unit of product		3.6
Actual pounds per unit of product		3.5
Budgeted cost per pound		$12.50
Actual cost per pound		$12.80
Actual production		5,280 units
Budgeted production		4,080 units

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

A: $182,784

B: $183,600

C: $236,544

D: $237,600

E: $275,400

F: $474,144

Tries 0/99

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

A: $91,800

B: $183,600

C: $236,544

D: $237,600

E: $275,400

F: $474,144