X Company's 2021 budgeted cost function for fixed overhead was C=$225,800. Its budgeted cost function for variable overhead was C=$11.00X, where X is the number of units produced. The following information is also available for 2021:

Master Actual Budget Results Production 10,600 units 11,400 units Total variable costs $116,600 $87,118 Total fixed costs $225,800 $222,840

2. What was the total overhead flexible budget for 2021?

A: $116,600

B: $309,958

C: $312,918

D: $342,400

E: $348,240

F: $351,200