What was the total overhead flexible budget variance for 2019 [a positive number means a favorable variance and a negative number means an unfavorable variance]?

X Company's 2019 budgeted overhead cost function was C=$10.10X + $199,500, where X is the number of units produced. The following information is also available for 2019: Production Total variable costs Total fixed costs Master Budget 11,000 units $111,100 $199,500 Actual Results 13,400 units $186,686 $203,429 2. What was the total overhead flexible budget variance for 2019 [a positive number means a favorable variance and a negative number means an unfavorable variance)? A: $-79,515B: $-75,586C: $-66,330D: $-55,275 E: $-51,346 F: $-44,220