At the start of 2021, X Company developed the following budgeted total cost function: $8.32X + $230,100, where X is number of units produced. Budgeted production for the year was 10,000 units, but actual production for the year was 8,900 units. Actual total costs were $349,581. 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: $-21,609 OB: $-31,333 C: $-45,433 D: $-65,878 E: $-95,523 OF: $-138,508 Submit Answer Tries 0/99