At the start of 2021, X Company developed the following budgeted total cost function: $10.49X+ $218,200, where X is number of units produced. Budgeted production for the year was 10,200 units, but actual production for the year was 9,000 units. Actual total costs were $313,757. 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]? OA: $-612 B: $-716 OC: $-838 OD: $-980 OE: $-1,147 OF: $-1,342 Tries 0/99