part two of question is :

2. What was the total overhead flexible budget variance for 2019 [a positive number means a favorable variance and a negative number means an unfavorable variance]?:

X Company's 2019 budgeted overhead cost function was C=$11.10X + $196,900, where X is the number of units produced. The following information is also available for 2019: Actual Production Total variable costs Total fixed costs Master Budget 10,000 units $111,000 $196,900 Results 13,000 units $197,288 $200,379 1. What was the total overhead static budget for 2019