Help answer multiple-choice questions 1&2 with explanation please

BE CAREFUL X Company's December 31, 2020 flexible budget for variable overhead was $95,816, based on actual production in 2020 of 11,800 units. On January 1, 2020, the company expected to produce 10,500 units. What was the 2020 static (master) budget for variable overhead? A: $72,471 B: $79,292 C: $85,260 D: $93,786 E: $95,816 F: $107,734 BE CAREFUL The following is monthly budgeted cost and activity information for two activities in the purchasing department of X Company: Variable Costs Activity Supplier relations Invoicing $8,400 $13,350 Fixed Costs $15,700 $26,100 Cost Driver 300 suppliers 890 invoices In November, actual costs and activity were as follows: Total Costs Activity Supplier relations Invoicing $24,410 $39,138 Driver Amount 316 suppliers 830 invoices What was the flexible budget variance for the invoicing activity for November (assume that favorable variances are positive numbers and unfavorable variances are negative numbers)? A: $-26,688 B: $-25,788 C: $-13,038 D: $-588 E: $0 F: $312