Coat Accounting

The Vargas Company had the following expectations for the year: Budgeted results for the year were: Total market for the product Vargas's budgeted sales Variable costs per unit Selling price per unit Actual results for the year were: Total market for the product Vargas's actual sales Total Variable costs Total sales 176,100 units $2,431,650 $ $ 21.50 43.50 168,450 units 57,625 units $1,084,975 $1,759,975 What is Vargas' industry volume variance? (Round your intermediate calculations to 2 decimal places.)