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D corporation is a manufacturer of computer accessories. It uses standard costs and reports the following data for 2017: Budgeted production 265,000 units Actual production

D corporation is a manufacturer of computer accessories. It uses standard costs and reports the following data for 2017:

Budgeted production 265,000 units
Actual production 235,000 units
Selling Price $39 per unit
Beginning inventory 35,000 units
Sales volume 250,000 units
Variable budgeted manufacturing costs $10 per units
Total budgeted fixed manufacturing costs $ 2,915,000
Total budgeted operating (non-manufacturing costs) (all fixed) $2,000,000

There are no price, spending, or efficiency variances. Actual operating costs equal budgeted operating costs. The production-volume variance is written off to cost of goods sold. What is the production-volume variance in 2017?

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