Question 20 Not yet answered Sacred Heart Hospital bases its budgets on patient-visits. The hospital's static budget for January 2021 appears below: Budgeted number of patient-visits Marked out of Budgeted variable overhead costs 2.00 Flag question @$12.30 per patient-visit Budgeted fixed overhead costs: Wages and salaries Occupancy costs Total fixed overhead cost Total budgeted overhead cost 8,300 $102,090 60,590 73,040 133,630 $235,720 In January, the actual variable overhead cost is $129,670 and the actual number of patient-visits is 9,900. What is the flexible budget variance of the variable overhead costs? Select one: a. $11,070 U O O O b. $11,070 F c. $7,900 F d. $7,900 U cross out cross out cross out cross out