Questions 1 & 2 refer to the following information: X Company's 2019 budgeted overhead cost function was C=$9.70X + $226,800, where X is the number of units produced. The following information is also available for 2019:

	Master	Actual
	Budget	Results
Production	10,900 units	13,500 units
Total variable costs	$105,730	$142,647
Total fixed costs	$226,800	$230,241

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

A: $130,950

B: $332,530

C: $335,971

D: $357,750

E: $361,191

F: $372,888

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: $-40,358

B: $-36,917

C: $-18,166

D: $-15,138

E: $-12,110

F: $-11,697