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The following information is available for the Gabriel Products Company for the month of July: Static Budget Actual Units 5,000 5,100 Sales revenue $60,000 $58,650

The following information is available for the Gabriel Products Company for the month of July:

Static BudgetActual
Units5,0005,100
Sales revenue$60,000$58,650
Variable manufacturing costs$15,000$16,320
Fixed manufacturing costs$18,000$17,000
Variable marketing and administrative expense$10,000$10,500
Fixed marketing and administrative expense$12,000$11,000

The total sales-volume variance for the month of July would be:

a. $2,550 unfavorable.

b. $1,350 unfavorable.

c. $700 favorable.

d. $100 favorable.

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