X Company's 2019 budgeted overhead cost function was C=$10.80X + $218,500, where X is the number of units produced. The following information is also available for 2019:

	Master	Actual
	Budget	Results
Production	10,000 units	13,200 units
Total variable costs	$108,000	$137,585
Total fixed costs	$218,500	$220,528

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

A: $142,560

B: $326,500

C: $328,528

D: $358,113

E: $361,060

F: $363,088

Tries 0/99

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: $-31,613

B: $-29,585

C: $2,358

D: $2,947

E: $3,536

F: $4,975