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RaceCourse Corporation incurred fixed manufacturing costs of $ 1 8 , 0 0 0 during 2 0 2 4 . Other information for 2 0

RaceCourse Corporation incurred fixed manufacturing costs of $18,000 during 2024. Other information for 2024 includes:
The budgeted denominator level is 2,200 units.
Units produced total 2,500 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.)
$4,254
$2,200
$2,454
$0
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