Questions 1 & 2 refer to the following information:

X Company's 2019 budgeted overhead cost function was C=$8.70X + $194,100, where X is the number of units produced. The following information is also available for 2019:MasterActualBudgetResultsProduction10,000 units13,400 unitsTotal variable costs$87,000$186,395Total fixed costs$194,100$197,295

1. What was the total overheadstaticbudget for 2019?

A: $116,580B: $281,100C: $284,295D: $310,680E: $313,875F: $383,690Tries 0/99

2. What was the total overheadflexiblebudget variance for 2019 [a positive number means a favorable variance and a negative number means an unfavorable variance]?

A: $-102,590B: $-99,395C: $-87,612D: $-73,010E: $-69,815F: $-58,408