For 2019, X Company estimated production of 3,400 units of finished product and direct material cost of $23,766. Actual production in 2019 was 2,600 units of finished product, and actual direct material cost was $18,350. 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: $-176|OB: $14,032 OC: $18,174 OD: $18,350 E: $23,996 F: $26,143