102:

At the beginning of the year, X Company expected to produce 3,400 units of its only product. Its estimate of fixed overhead was $14,000, and its estimate of variable overhead per unit was $6.68.

At the end of the year, 2,900 units were actually produced, with actual total overhead cost of $30,116.

What was X Company's total overhead flexible budget variance for the year [a positive number means a favorable variance; a negative number means an unfavorable variance]?