X Company's 2019 budgeted overhead cost function was C=$9.10X + $210,400, where X is the number of units produced. The following information is also available for 2019:

	Master	Actual
	Budget	Results
Production	10,600 units	13,400 units
Total variable costs	$96,460	$140,057
Total fixed costs	$210,400	$213,650

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

answer:

2. 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]?

Answer: