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What was flexible budget variance for total utility costs

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Question - The following information is available regarding X Company' utility cost in 2019:

Estimated production 3,200 units

Budgeted fixed costs $20,000

Budgeted total variable costs $21,440

Actual production 2,600 units

Actual total costs $24,561

What was the flexible 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.

A: $2,006

B: $2,909

C: $4,218

D: $6,116

E: $8,868

F: $12,859

Reference no: EM132788906

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