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A firm plans to sell 1,000 units of its only product at a price of $20 per unit, with variable manufacturing costs of $8 per

  1. A firm plans to sell 1,000 units of its only product at a price of $20 per unit, with variable manufacturing costs of $8 per unit and fixed manufacturing costs of $2 per unit. 
  2. Expected SGA costs were $3 per unit (variable) and $1 per unit (fixed). 
  3. Actual sales were 1,280 units.
What was the firm's sales volume variance?

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