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X Company expected to produce 3,200 units of its only product. Its estimate of fixed overhead was $13,000, and its estimate of variable overhead per

X Company expected to produce 3,200 units of its only product. Its estimate of fixed overhead was $13,000, and its estimate of variable overhead per unit was $6.85.

Just 2,800 units were actually produced, with actual total overhead cost of $30,392.

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: $1,011 B: $1,344 C: $1,788 D: $2,378 E: $3,163 F: $4,207

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