It the end of the year, 2,800 units were actually produced, with actual total overhead cost of $30,926

At the beginning of the year, X Company expected to produce 3,400 units of its only product. Its estimate of fixed overhead was $13,000, and its estimate of variable overhead per unit was $6.61. At the end of the year, 2,800 units were actually produced, with actual total overhead cost of $30,926. 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: $582 B: $774 C: $1,029 D: $1,369 E: $1,821 F: $2,422