X Company's 2019 budgeted overhead cost function was C=$8.20X + $214,100, where X is the number of units produced. The following information is also available for 2019: Master Actual Budget Results Production 10,800 units 13,200 units Total variable costs $88,560 $ 161,096 Total fixed costs $214,100 $217,369 1. What was the total overhead static budget for 2019? A: $108,240B : $302,660C: $305,929D: $322,340 1922* Tries 0/99 E: $325,609 F: $378,465 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 variancel? A: S-75,805 B: $-72,536 100 % Tries 0/99 C: $-67,350D: $-56,125 E: $-52,856 F: $-44,900