X Company's 2019 budgeted overhead cost function was C=$11.60X + $194,600, where X is the number of units produced. The following information is also available for 2019:

	Master	Actual
	Budget	Results
Production	10,300 units	14,000 units
Total variable costs	$119,480	$158,155
Total fixed costs	$194,600	$198,179

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

A: $162,400

B: $314,080

C: $317,659

D: $356,334

E: $357,000

F: $360,579

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: $-42,254

B: $-38,675

C: $533

D: $666

E: $799

F: $4,245