X Company's 2019 budgeted overhead cost function was C=$8.80X + $235,000, where X is the number of units produced. The following information is also available for 2019:

	Master	Actual
	Budget	Results
Production	10,100 units	13,800 units
Total variable costs	$88,880	$140,128
Total fixed costs	$235,000	$238,646

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

A: $121,440

B: $323,880

C: $327,526

D: $356,440

E: $360,086

F: $378,774

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: $-54,894

B: $-51,248

C: $-26,801

D: $-22,334

E: $-18,688

F: $-17,867