Mermaid Outfitters projected sales of 76,000 units for the year at a unit sales price of $13. Actual sales for the year were 72,000 units at $14 per unit. Variable costs were budgeted at $4.50 per unit, and the actual variable cost was $4.75 per unit. Budgeted fixed costs totaled $376,000, while actual fixed costs amounted to $410,000. What is the sales volume variance for operating income?