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X Company's December 31, 2020 flexible budget for variable overhead was $125,970, based on actual production in 2020 of 11,400 units. On January 1, 2020,

X Company's December 31, 2020 flexible budget for variable overhead was $125,970, based on actual production in 2020 of 11,400 units. On January 1, 2020, the company expected to produce 10,200 units. What was the 2020 static (master) budget for variable overhead?

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