X Company's 2019 budgeted overhead cost function was C=$9.50X + $229,400, where X is the number of units produced. The following information is also available for 2019: Master Actual Budget Results Production 10,100units 13,700units $95,950 $166,773 Total variable costs $229,400 $232,934 Total fixed costs 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]? 10 A: $- B: $- C: $- DE: $- F: $- OD: $- 40,157 74,357 70,823 48,188 32,126 36,623 79