X Company's 2019 budgeted overhead cost function was C-$9.30X + $236,800, where X is the number of units produced. The following information is also available for 2019: Production Total variable costs Total fixed costs Master Budget 10,900 units $101,370 $236,800 Actual Results 13,800 units $158,370 $239,092 1. What was the total overhead static budget for 20197 A: $128,340 B: $335,170 C: 5340,462 D: $365,140 E: $367,432 F: $397,462 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: $-59,292 B: $-57,000 C: $-38,786 D: $-32,322 E: $-30,030 F: $-25,858