X Company's 2019 budgeted overhead cost function was C=$9.90X + $215,100, where X is the number of units produced. The following information is also available for 2019:

	Master	Actual
	Budget	Results
Production	10,700 units	13,500 units
Total variable costs	$105,930	$169,711
Total fixed costs	$215,100	$217,259

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: $-65,940

B: $-63,781

C: $-45,864

D: $-38,220

E: $-36,061

F: $-30,576