X Company's December 31, 2020 flexible budget for variable overhead was $92,095, based on actual production in 2020 of 11,300 units. On January 1, 2020, the company expected to produce 11,000 units. What was the 2020 static (master) budget for variable overhead? A: $76,202 B: $83,374 C: $89,650 D: $92,095|| OE: $94,581| OF: $98,615