X Company's 2019 budgeted overhead cost function was C=$9.00X + $192,300, where X is the number of units produced. The following information is also available for 2019:

	Master	Actual
	Budget	Results
Production	10,100 units	13,400 units
Total variable costs	$90,900	$201,194
Total fixed costs	$192,300	$194,817

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]