X Company's 2019 budgeted overhead cost function was C=$8.40X + $237,400, where X is the number of units produced. The following information is also available for 2019:

	Master	Actual
	Budget	Results
Production	10,200 units	13,400 units
Total variable costs	$85,680	$133,278
Total fixed costs	$237,400	$239,520

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

A: $112,560

B: $323,080

C: $325,200

D: $349,960

E: $352,080

F: $372,798

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: $-49,718

B: $-47,598

C: $-27,406

D: $-22,838

E: $-20,718

F: $-18,270