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 $6.73.

At the end of the year, 2,500 units were actually produced, with actual total overhead cost of $30,156.

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: $-745

B: $-991

C: $-1,318

D: $-1,753

E: $-2,331

F: $-3,100

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