At the beginning of the year, X Company expected to produce 3,500 units of its only product. Its estimate of fixed overhead was $15,000, and its estimate of variable overhead per unit was $6.66.

At the end of the year, 2,700 units were actually produced, with actual total overhead cost of $29,670.

Q: 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: $2,295

B: $2,594

C: $2,931

D: $3,312

E: $3,743

F: $4,229