1. Z Company's December 31, 2020 flexibl budget for variable overhead was $133,930, based on actual production in 2020 of 11,800 units. On January 1, 2020, the company is xpected to produce 10,800 units.

What was the 2020 static (master) budget for variable overhad?

A: $104,193

B: $113,999

C: $122,580

D: $133,930

E: $134,838

F: $146,320

2. The following is monthly budgted cost and activity information for two activities in the purchasing dpartment of X Company:

Activity	Variable Costs	Fixed Costs	Cost Driver
Supplier rlations	$7,820	$16,600	340 supplirs
Invoicing	$8,760	$28,200	730 invoices

In Novmber, actual costs and activity were as follows:

Activity	Total Costs	Driver Amount
Supplier rlations	$25,079	361 suppliers
Invoicing	$36,555	767 invoices

What was the flexible budgt variance for the invoicing activity for November (assume that favorable variances are positive numbers and unfavorable variances are ngative numbers)?

A: $-27,795

B: $-27,351

C: $-8,355

D: $0

E: $405

F: $849