X Company's 2019 budgeted overhead cost function was C=$9.90X + $215,100, where X is the number of units produced. The following information is also available for 2019:

	Master	Actual
	Budget	Results
Production	10,700 units	13,500 units
Total variable costs	$105,930	$169,711
Total fixed costs	$215,100	$217,259

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

A: $133,650

B: $321,030

C: $323,189

D: $348,750

E: $350,909

F: $386,970