X Company's December 31, 2020 flexible budget for variable overhead was $137,460, based on actual production in 2020 of 11,600 units. On January 1, 2020, the company expected to produce 10,200 units What was the 2020 static (master) budget for variable overhead? A: $102,740 OB $112,409 OC: $120,870 OD: $132.957 OE: $137,460 OF: $156,368