At the beginning of the year, X Company expected to produce 3,000 units of its only product. Its estimate of fixed overhead was $13,000, and its estimate of variable overhead per unit was $6.54.

At the end of the year, 2,900 units were actually produced, with actual total overhead cost of $29,140.

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: $1,344

B: $1,949

C: $2,826

D: $4,098

E: $5,942

F: $8,615