60.

At the beginning of the year, X Company expected to produce 3,200 units of its only product. Its estimate of fixed overhead was $11,000, and its estimate of variable overhead per unit was $6.60.

At the end of the year, 2,600 units were actually produced, with actual total overhead cost of $29,199.

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]?

A: $-919

B: $-1,039

C: $-1,174

D: $-1,327

E: $-1,499

F: $-1,694