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

Budgeted pounds per unit of product		3.3
Actual pounds per unit of product		3.1
Budgeted cost per pound		$12.40
Actual cost per pound		$12.60
Budgeted production		4,240 units
Actual production		3,350 units

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

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

Both 1 and 2 for thumbs up