X Company's 2019 budgeted overhead cost function was C=$9.50X + $229,400, where X is the number of units produced. The following information is also available for 2019: Master Actual Budget Results Production 10,100units 13,700units $95,950 $166,773 Total variable costs $229,400 $232,934 Total fixed costs X Company reported the following balance sheet information for 2019: January December 31 Total $15,136 $18,818 Assets 1 Liabilities 8,369 5,157 4,382 8,339 Paid-in Capital Retained Earnings 2,385 5,322 $15,136 $18,818 Total Equities 1. What was the total overhead static budget for 2019? 0 E: CA: $130,150 B: $325,350 C: $328,884 D: $359,550 DE: $363,084 OF: $399,707