The following information pertains to a manufacturing company for last year:Planned production 7 5, 0 0 0 7 2 , 0 0 0 unitsActual production

 The following information pertains to a manufacturing company for last year:Planned production$75,000$ unitsActual production and sales69$,000$ unitsSelling price$ $40$ per unitVariable manufacturing cost$ $8$ per unit Fixed manufacturing cost$ $318,000$Variable operating cost$ 4$3$ per unit What would be the production volume variance using the full absorption costing method?