A Company's 2019 budgeted overhead cost function was C=$10.10X + $225,800, where X is the number of units produced. The following information is also available for 2019:

	Master	Actual
	Budget	Results
Production	10,300 units	13,700 units
Total variable costs	$104,030	$139,378
Total fixed costs	$225,800	$228,024

1. What was the total overhead static budget for 2019?

A: $138,370

B: $329,830

C: $332,054

D: $364,170

E: $366,394

F: $367,402

2. What was the total overhead flexible budget variance for 2019 [a positive number means a favorable variance and a negative number means an unfavorable variance]?

A: $-37,572

B: $-35,348

C: $-3,878

D: $-3,232

E: $-2,586

F: $-1,008