For 2019, X Company estimated production of 3,100 units of finished product and direct material cost of $20,336. Actual production in 2019 was 2,500 units of finished product, and actual direct material cost was $17,020. What was the direct material flexible budget variance for 2019 (a positive number means a favorable variance; a negative number means an unfavorable variance)? OA: $-620|OB: $13,726|| OC: $16,400 OD: $17,020 OE: $21,105|| OF: $22,370