For 2019, X Company estimated production of 3,300 units of finished product and direct material cost of $21,714. Actual production in 2019 was 2,900 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)? OA: $802|| OB: $16,064 OC: $18,280|| OD: $19,082|OE: $20,801 OF: $23,885