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

Budgeted pounds per unit of product		3.5
Actual pounds per unit of product		3.1
Budgeted cost per pound		$10.60
Actual cost per pound		$10.70
Actual production		5,060 units
Budgeted production		4,350 units

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

A: $144,290

B: $161,385

C: $167,840

D: $187,726

E: $242,078

F: $355,566

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

A: $80,692

B: $161,385

C: $167,840

D: $187,726

E: $242,078

F: $355,566