At the becinning of the peac, X Consany expected to produce 3.500 units of its only product. Das estimate of fixed overhead was s12,000, and its estimate of variabie overheas por unit was 56.66. At the end of the year, 2,700 unite were actualy produced, with actual total ovemead cost of 329,557 What was x Company's tatal everhead fier bie budent varance for the year io pesitive number mears a foverabie variancei a negavo number means an unfavorabie variancel? Tries of:rin