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At the beginning of the year, X Company expected to produce 3,400 units of its only product. Its estimate of fixed overhead was $11,000, and

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At the beginning of the year, X Company expected to produce 3,400 units of its only product. Its estimate of fixed overhead was $11,000, 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 overhead cost of $30,412. 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]? \begin{tabular}{l|l|l|} \hline C:$826 & D:$934 & E:$1,055 \\ \hline \end{tabular}

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