Timberlake Company planned for a production and sales volume of 14,300 units. However, the company actually makes and sells 15,300 units. Number of units. Sales revenue Variable manufacturing costs: Materials Labor Overhead Variable general, selling, and administrative costs Contribution margin Fixed costs Manufacturing overhead General, selling, and administrative costs. Net income What was the total variable cost volume variance? Per unit standards Static Budget Flexible Budget 14,300 $88.00 $1,258,400 15,300 $1,346,400 $20.00 286,000 306,000 $18.00 257,400 275,400 $ 6.50 92,950 $20.00 286,000 99,450 306,000 $ 336,050 $ 359,550 123,800 68,000 123,800 68,000 $ 144,250 $ 167,750