at the beginning of the year, X Company expected to produce 3,300 units of its only product. Its estimate of fixed overhead was $15,000, and its estimate of variable overhead per unit was $6.95. At the end of the year, 2,700 units were actually produced, with actual total overheac cost of $29,048. 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: $3,019 B: $3,774 \begin{tabular}{l|l|} \hline C: $4,717 & D: $5,896 \end{tabular} E: $7,370F:$9,213