Classic Products Company manufactures colonial style desks. Some of the company's data was misplaced. Use the following information to replace the lost data:

	Actual Results	Flexible Budget Variances	Flexible Budget	SalesminusVolume Variances	Static Budget
Units sold	490,000		490,000		447,950
Revenues	$186,550	$4,400 F	(A)	$6,460 U	(B)
Variable costs	(C)	$860 U	$70,970	$10,700 F	$81,670
Fixed costs	$36,510	$3,750 F	$40,260	0	$40,260
Operating income	$78,210	(D)	$70,920	(E)	$66,680

What is the total

salesminusvolume

variance (E)?