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produce 3,100 units of its only product. Its estimate of fixed overhead was $12,000, and its estimate of variable overhead per unit was $6.95. At the end of the year, 2,700 units were actually produced, with actual total overhead cost of $29,339. 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]? Tries 0/99