Lola Inc. produces a product with the following revenue and cost structure:

	Selling price	$86.51
	Variable cost per unit	44.99
	Fixed costs	800,000

Budgeted production and sales for the year ending December 31, 20x9 is 23720 units.

The actual results at the end of the year, December 31, 20x9, are given below:

	Actual selling price	$81.75
	Variable cost per unit	24.46
	Fixed costs	850,000
	Actual volume	29363

What is Lolas sales volume variance for the year 20x9? Note: a negative number represents an unfavourable variance and a positive number represents a favourable variance.

Select one:

a. $323287

b. $234297

c. $-234297

d. $-139768