Heins Corp. budgeted fixed manufacturing costs of $6,000 during 2022; Other information for 2022 includes:

Budgeted denominator level is at 1,000 units

Units produced total = 750 Units

Units sold total = 600 Units

Beginning inventory = 0

Company uses absorption costing and the fixed manufacturing cost rate is based on the budgeted denominator level. Manufacturing variances are closed to COGS (Cost of goods).

Question: Find the production volume variance

Choices: A: 1,500 B: 900 C: 2,000 D: 100