For 2019, X Company estimated production of 3,200 units of finished product and direct material cost of $21,312. Actual production in 2019 was 2,700 units of finished product, and actual direct material cost was $17,430. 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: $552B: $14,707 C: $17,430 D: $17,982 E: $20,658 F: $23,443