X Company's 2019 budgeted overhead cost function was C=$8.20X + $227,500, where X is the number of units produced. The following information is also available for 2019:

	Master	Actual
	Budget	Results
Production	10,000 units	13,400 units
Total variable costs	$82,000	$130,370
Total fixed costs	$227,500	$230,933

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

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]?