X Company's 2019 budgeted overhead cost function was C=$8.70X + $201,300, where X is the number of units produced. The following information is also available for 2019:

	Master	Actual
	Budget	Results
Production	10,800 units	13,900 units
Total variable costs	$93,960	$184,806
Total fixed costs	$201,300	$203,588

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

A: $120,930

B: $295,260

C: $297,548

D: $322,230

E: $324,518

F: $388,394

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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]?