Questions 1 & 2 refer to the following information: X Company's 2019 budgeted overhead cost function was C=$11.30X + $213,100, where X is the number of units produced. The following information is also available for 2019:

	Master	Actual
	Budget	Results
Production	10,200 units	13,400 units
Total variable costs	$115,260	$163,849
Total fixed costs	$213,100	$216,552

1. What was the total overhead static budget for 2019?

A: $151,420

B: $328,360

C: $331,812

D: $364,520

E: $367,972

F: $380,401

Tries 0/99

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]?

A: $-52,041

B: $-48,589

C: $-19,057

D: $-15,881

E: $-12,705

F: $-12,429