X Company's 2019 budgeted overhead cost function was C=$10.10X + $202,000, where X is the number of units produced. The following information is also available for 2019:

	Master	Actual
	Budget	Results
Production	10,600 units	13,100 units
Total variable costs	$107,060	$193,246
Total fixed costs	$202,000	$205,882

1. What was the total overhead static budget for 2019?

A: $132,310

B: $309,060

C: $312,942

D: $334,310

E: $338,192

F: $399,128

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: $-90,068

B: $-86,186

C: $-77,782

D: $-64,818

E: $-60,936

F: $-51,854