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 2.8 $13.50 5,210 units 2.7 $13.80 4,280 units 1. What was the direct material static budget for 2016? $196,938 You are correct. Previous Tries Your receipt no. is 152-4233 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)? 3467 Submit Answer Incorrect. Tries 1/2 Previous Tries