ABC Co. has the following information for the year just ended: \begin{tabular}{|l|c|c|} \hline & Budget & Actual \\ \hline Sales in units & 15,000 & 14,000 \\ \hline Sales & $150,000 & $147,000 \\ \hline Less:Variableexpenses & 90,000 & 82,600 \\ \hline Contribution margin & $60,000 & $64,400 \\ \hline Less:Fixedexpenses & 35,000 & 40,000 \\ \hline Operating income & $25,000 & $24,400 \\ \hline \end{tabular} The ABC Company's sales-volume variance is: ABC Co. has the following information for the year just ended: \begin{tabular}{|l|c|c|} \hline & Budget & Actual \\ \hline Sales in units & 15,000 & 14,000 \\ \hline Sales & $150,000 & $147,000 \\ \hline Less:Variableexpenses & 90,000 & 82,600 \\ \hline Contribution margin & $60,000 & $64,400 \\ \hline Less:Fixedexpenses & 35,000 & 40,000 \\ \hline Operating income & $25,000 & $24,400 \\ \hline \end{tabular} The ABC Company's sales-volume variance is