On January 1, 2017, X Company developed the following overhead cost function for the year: $226,000 + $8.48X, where X is the number of units produced. The following additional information for 2017 is available:

Budgeted production	10,600 units
Actual production	12,000 units
Actual fixed costs	$229,000
Actual variable costs per unit	$8.88

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

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