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ABC companys master budget calls for production and sale of 1,000 units for $5,000; variable costs of $2,000; and fixed costs of $1,000. During the

ABC companys master budget calls for production and sale of 1,000 units for $5,000; variable costs of $2,000; and fixed costs of $1,000. During the most recent period, the company incurred $2,200 of variable costs and $1,100 of fixed costs to produce and sell 1200 units for $5,100.

What is the sales volume variance for operating income?

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