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The static budget, at the beginning of the month, for New England Furniture Company follows: Static budget: Sales volume: 1,100 units; Sales price: $70

The static budget, at the beginning of the month, for New England Furniture Company follows: Static budget: Sales volume: 1,100 units; Sales price: $70 per unit Variable costs: $32 per unit; Fixed costs: $36,200 per month Operating income: $5,600 Actual results, at the end of the month, follows: Actual results: Sales volume: 960 units; Sales price: $74 per unit Variable costs: $35 per unit; Fixed costs: $34,500 per month Operating income: $2,940 Calculate the sales volume variance for fixed costs.

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