At the start of 2021, X Company developed the following budgeted total cost function: $11.69X+ $231,800, where X is number of units produced. Budgeted production for the year was 10,700 units, but actual production for the year was 11,600 units. Actual total costs were $346,038. What was the 2021 flexible budget variance for total costs [a positive number means a favorable variance and a negative number means an unfavorable variance]? A: $14,808 B: $16,733 C: $18,908 OD: $21,366 E: $24,144 OF: $27,282