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ABC Corp. plans to sell 1000 units of their only product at a price of $20 per unit. They had variable manufacturing costs of $8

ABC Corp. plans to sell 1000 units of their only product at a price of $20 per unit. They had variable manufacturing costs of $8 per unit and fixed manufacturing costs of $2 per unit. SGA costs included $ 3 per unit (variable) and $1 per unit (fixed). Actual sales were 1220 units.

What is the value for the sales volume variance?

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