it the end of the year, 2,800 units were actually produced, with actual total overhead cost of $29,473

At the beginning of the year, X Company expected to produce 3,500 units of its only product. Its estimate of fixed overhead was $11,000, and its estimate of variable overhead per unit was $6.82. At the end of the year, 2,800 units were actually produced, with actual total overhead cost of $29,473. What was X Company's total overhead flexible budget variance for the year [a positive number means a favorable variance; a negative number means an unfavorable variance]? A: $551 B: $623 C: $704 D: $796 E: $899 F: $1,016