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he following information is for X Company for 2017: Master Actual Budget Results Production 10,500 units 11,600 units Total variable costs $98,700 $78,582 Total fixed

he following information is for X Company for 2017:

Master Actual
Budget Results
Production 10,500 units 11,600 units
Total variable costs $98,700 $78,582
Total fixed costs $226,200 $228,201

1. What was the 2017 master (static) budget for total costs?

2. What was the 2017 flexible budget for total costs?

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