The following information is available regarding X Company' utility costs in 2020:

Estimated production	3,200 units
Budgeted fixed costs	$13,000
Budgeted total variable costs	$22,400
Actual production	2,900 units
Actual total costs	$32,817

6. What was the static budget for total utility costs in 2020?

A: $2,583

B: $20,300

C: $22,400

D: $32,817

E: $33,300

F: $35,400

Tries 0/99

7. What was the flexible budget variance for total utility costs in 2020? [Assume that a positive number means a favorable variance and a negative number means an unfavorable variance.]

A: $296

B: $335

C: $378

D: $427

E: $483

F: $546