Henry rollers produces industry used rollers. Last year, the company produced 19 000 units and sold all but only 2 000 units left. The rollers sell for $233 each. Costs incurred are listed here.

Material purchased	$ 500 000
Materials used	$ 400 000
Other variable manufacturing costs	$ 600 000
Fixed manufacturing costs	$ 112 000
Variable selling costs	$ 180 000
Fixed selling and administrative costs	$ 900 000

Beginning inventory last year held 2 000 rollers. The normal capacity is 29 000 units. Compute the volume variance to be adjusted/ deducted from cost of goods sold under absorption costing.