The following information is available regarding X Company' utility cost in 2019: Estimated production 3'0.00 units Budgeted fixed costs $20,000 Budgeted total variable $19,980 costs Actual production 2'6.00 units Actual total costs $23,745 What was the exible budget variance for total utility costs in 2019? [Assume that a positive number means a favorable variance and a negative number means an unfavorable variance] OA: $7,672 OB: $10,204 0c: $13,571 OD: $18,049 OE: $24,006 OF: $31,928