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X Company's December 31, 2020 flexible budget for variable overhead was $96,512, based on actual production in 2020 of 11,600 units. On January 1, 2020,

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X Company's December 31, 2020 flexible budget for variable overhead was $96,512, based on actual production in 2020 of 11,600 units. On January 1, 2020, the company expected to produce 10,700 units. What was the 2020 static (master) budget for variable overhead? A: $75,670 B: $82,792 C: $89,024 D: $96,512 E: $97,926 F: $104,632

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