At the start of 2021, X Company developed the following budgeted total cost function: $10.52X+ $227,800, where X is number of units produced. Budgeted production for the year was 10,200 units, but actual production for the year was 9,100 units. Actual total costs were $343,176. 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: $-19,644 OB: $-28,484 OC: $-41,302 OD: $-59,887 OE: $-86,836 OF: $-125,913