X Company's December 31, 2020 flexible budget for variable overhead was $108,100, based on actual production in 2020 of 11,500 units. On January 1, 2020, the company expected to produce 10,200 units.

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

A: $81,498

B: $89,168

C: $95,880

D: $105,468

E: $108,100

F: $121,900

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