Questions 1 & 2 refer to the following information: X Company's 2019 budgeted overhead cost function was C=$10.30x + $196,800, where X is the number of units produced. The following information is also available for 2019: Production Total variable costs Total fixed costs Master Budget 10,900 units $112,270 $196,800 Actual Results 13,400 units $196,097 $198,964 1. What was the total overhead static budget for 2019? E: $336,984 OF: $395,061 OA: $138,020 B: $309,070 OC: $311,234 OD: $334,820 DER 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: $-85,991B: $-83,827C: $-72,289 OD: $-60,241|OE: $-58,077 OF: $-48,193 * Tries 0/99