The following production and cost information is for X Company for 2019:

Budgeted production		10,700 units
Budgeted costs:
Total fixed		$220,300
Per-unit variable		$11.66
Actual production		12,500 units
Actual costs:
Total fixed		$259,954
Total variable		$117,476

1. What was the 2019 static budget?

2. What was the 2019 flexible budget?