MajorNet Systems is a start-up company that makes connectors for high-speed Internet connections. The company has budgeted variable costs of $145 for each connector and fixed costs of $7,500 per month. MajorNet's static budget predicted production and sales of 100 connectors in August, but the company actually produced and sold only 84 connectors at a total cost of $21,000.
Major Net's sales volume variance for total costs is
a. $1,320 U.
b. $1,320 F.
c. $2,320 U.
d. $2,320 F.