Please help solve step-by-step. Please provide with correct answer this time. Last time an answer was given that was not an option. I am stuck.

Venus Corporation incurred fixed manufacturing costs of $6,100 during 2017 . Other information for 2017 includes: The budgeted denominator level is 1,100 units. Units produced total 750 units. Units sold total 620 units. Beginning inventory was zero. The company uses variable costing and the fixed manufacturing cost rate is based on the budgeted denominator level. Manufacturing variances are closed to cost of goods sold. The production - volume variance totals A. $1,941 B. $1,057 C. $721 D. $0