Assume that Casio Computer Company, LTD. sells handheld communication devices for $120 during August as a back-to-school special. The normal selling price is $180. The standard variable cost for each device is $60. Sales for August had been budgeted for 500,000 units nationwide; however, due to the slowdown in the economy, sales were only 450,000.

whats the Net sales volume variance? and is it favorable or unfavorable ?