Be Careful Questions 1 and 2 refer to the following information X Company's 2021 budgeted cost function for variable overhead was C=$9.90X, where X is the number of units produced. Its budgeted cost function for fixed overhead was C=$209,000. The following information is also available for 2021: Master Actual Budget Results Production Total variable costs Total fixed costs 10,300 units $101,970 $209,000 11,700 units $93,617 $207,803 1. What was the total overhead master (static) budget for 2021?