X Company's December 31, 2020 flexible budget for variable overhead was $94,528, based on actual production in 2020 of 11,200 units. On January 1, 2020, the company expected to produce 10,200 units.

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

A: $73,175

B: $80,062

C: $86,088

D: $94,528

E: $94,697

F: $103,824