At the start of 2021, X Company developed the following budgeted total cost function: $10.68X + $228,600, where X is number of units produced. Budgeted production for the year was 10,000 units, but actual production for the year was 11,000 units. Actual total costs were $314,414. 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: $12,970 B: $16,213 C: $20,266 OD: $25,333 OE: $31,666 OF: $39,582 Submit Answer Tries 0/99