The Step Company has the following information for the year just ended: Budget Actual Sales in units 27, 100 25, 000 Sales $271, 000 $262, 500 Less: Variable Expenses 162, 600 147 , 500 Contribution Margin $ 108, 400 $115, 000 Less: Fixed Expenses 68, 000 81 , 800 ed Operating Income $ 40 , 400 $ 33 , 200 k The Step Company's sales-volume variance is: ices