Questions 1 & 2 refer to the following information: X Company's 2019 budgeted overhead cost function was C=$11.90X + $197,700, where X is the number of units produced. The following information is also available for 2019: Master Actual Budget Results Production 10,800 units 13,700 units Total variable costs $128,520 $154,955 Total fixed costs $197,700 $200,560 1. What was the total overhead static budget for 2019? A: $163,030 B: $326,220 C: $329,080 D: $355,515 E: $360,730 F: $363,590 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: $-29,295 B: $-26,435 C: $4,172 D: $5,215 E: $6,258 F: $8,075