Hennessey Ltd. had budgeted fixed manufacturing costs of $8,000 for 2021. Other information for 2021 includes: Budgeted denominator level is 1,000 units. Actual units produced = 850 units. Actual units sold = 610 units. No units in beginning inventory. The company uses absorption costing and normal costing. The favourable production-volume variance is: $1,200 $1,412 $1,920 $2,259