X Company's December 31, 2020 flexible budget for variable overhead was $95,462, based on actual production in 2020 of 11,800 units. On January 1, 2020, the company expected to produce 10,100 units. What was the 2020 static (master) budget for variable overhead? O A: $69,453|OB: $75,989| OC: $81,709 OD: $89,880 OE: $95,462| OF: $111,510