For 2019, X Company estimated production of 3,300 units of finished product and direct material cost of $23,100. Actual production in 2019 was 2,500 units of finished product, and actual direct material cost was $19,850. What was the direct material flexible budget variance for 2019 (a positive number means a favorable variance; a negative number means an unfavorable variance)? loc: D: A: : E: F: $-2,350 $15,038 $17,500 $19,850 $25,410 $26,202