X Company's 2019 budgeted overhead cost function was C=$8.60X + $231,900, where X is the number of units produced. The following information is also available for 2019:

	Master	Actual
	Budget	Results
Production	10,500 units	13,400 units
Total variable costs	$90,300	$124,389
Total fixed costs	$231,900	$234,471

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

A: $115,240

B: $322,200

C: $324,771

D: $347,140

E: $349,711

F: $358,860

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: $-36,660

B: $-34,089

C: $-14,064

D: $-11,720

E: $-9,376

F: $-9,149