Stiller Corporation incurred fixed manufacturing costs of $26,000 during 2015. Other information for 2015 includes: The budgeted denominator level is 2200 units. Units produced total 1500 units. Units sold total 1200 units. Beginning inventory was zero. The company uses absorption costing and the fixed manufacturing cost rate is based on the budgeted denominator level. Manufacturing variances are closed to cost of goods sold. Fixed manufacturing costs expensed on the income statement (excluding adjustments for variances) total $14,182 $26,000 $20,800 Sales-mix variance = $250,000 (F), sales-volume variance = $450,000 (U), flexible-budget variance = $200,000(F), market-size variance = $30,000(U), calculate the sales-quantity variance. $200,000 (U) $700,000 (U) $30,000 (U) $170,000 (U)