Jupiter Corporation incurred fixed manufacturing costs of $$19,000$ during $2017.$ Other information for $2017$ includes:

The budgeted denominator level is $2,300$ units.

Units produced total $2,600$ units.

Units sold total $1,700$ units.

Variable cost per unit is $$6$

Beginning inventory is zero.

The fixed manufacturing cost rate is based on the budgeted denominator level.

Under absorption costing, the production$-$volume variance is

$($Round any intermediary calculations to the nearest cent and your final answer to the nearest dollar.$)$

A$)0$

B$)$ $$2,478$

C$)$ $$4,278$

D$)$ $$2,300$