X Company's 2019 budgeted overhead cost function was C=$11.30X + $190,700, where X is the number of units produced. The following information is also available for 2019:

	Master	Actual
	Budget	Results
Production	10,500 units	14,000 units
Total variable costs	$118,650	$188,071
Total fixed costs	$190,700	$194,265

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

A: $158,200

B: $309,350

C: $312,915

D: $348,900

E: $352,465

F: $382,336

Tries 0/99

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: $-72,986

B: $-69,421

C: $-40,123

D: $-33,436

E: $-29,871

F: $-26,749