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The following information is available regarding X Company' utility costs in 2020: Estimated production 3,100 units Budgeted fixed costs $15,000 Budgeted total variable costs $21,421

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

Estimated production 3,100 units
Budgeted fixed costs $15,000
Budgeted total variable costs $21,421
Actual production 2,900 units
Actual total costs $33,796

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

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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.]

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