The following information is for direct material cost for X Company for 2016: Budgeted pounds per unit of product Budgeted cost per pound Budgeted production Actual pounds per unit of product Actual cost per pound Actual production 2.9 $13.80 5,470 units 2.6 $14.00 5,190 units 1. What was the direct material static budget for 2016? $218,909 You are correct Your receipt no. is 152-2988 Previous Tries 2. what was the direct material flexible budget variance for 2016 (a positive number means a favorable variance; a negative number means an unfavorable variance)?29993 Submit Answer Incorrect. Tries 1/2 Previous Tries