For 2019, X Company estimated production of 3,000 units of finished product and direct material cost of $20,400. Actual production in 2019 was 2,700 units of finished product, and actual direct material cost was $18,280. What was the direct material flexible budget variance for 2019 (a positive number means a favorable variance; a negative number means an unfavorable variance)? A: $80 B: $16,452 C: $18,280 D: $18,360 E: $20,311 F: $22,440 Submit Answer Tries 0/99