X Company's 2018 budgeted overhead cost function was C=$11.30X + $196,100, where X is the number of units produced. The following information is also available for 2018:

	Master Budget	Actual Results
Production	10,300 units	13,700 units
Total variable costs	$116,390	$183,369
Total fixed costs	$196,100	$199,616

1. What was the total overhead static budget for 2018? 2. What was the total overhead flexible budget variance for 2018 [a positive number means a favorable variance and a negative number means an unfavorable variance]?