X Company's December 31, 2020 flexible budget for variable overhead was $96,033, based on actual production in 2020 of 11,900 units. On January 1, 2020, the company expected to produce 10,400 units.

What was the 2020 static (master) budget for variable overhead?

A: $71,339

B: $78,053

C: $83,928

D: $92,321

E: $96,033

F: $109,837