On January 1, 2017, X Company developed the following overhead cost function for the year: $212,000 + $8.77X, where X is the number of units produced. The following additional information for 2017 is available:

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

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

Budgeted production	10,400 units
Actual production	9,800 units
Actual fixed costs	$214,000
Actual variable costs per unit	$9.07