Prevlar's budget for variable overhead and fixed overhead revealed the following information for an anticipated 41,500 hours of activity: variable overhead, $423,300; fixed overhead, $637,500. The company actually worked 44,500 hours and actual overhead incurred was; variable, $436,500; fixed, $638,000. Required: A. Compute the company's total cost variance for variable overhead and fixed overhead if the firm uses a static budget to help assess performance. B. Compute the company's total cost variance for variable overhead and fixed overhead if the firm uses a flexible budget to help assess performance. C. Which of the two budgets (static or flexible) is preferred for performance evaluations