Timberlake Company planned for a production and sales volume of 13.400 units. However, the company actually makes and sellis 14400 units. Help Save standards State Budget Flexible de 13,400 14,400 $79.00 $1,958,600 $1,137,640 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 $18.00 $16.00 $ 5.60 $18.00 241,200 214,400 75,840 241,200 $ 286,760 259,260 230,400 38,640 259,290 $388,160 114,800 59,000 $ 112,960 114,800 59,000 $ 134, 360 What was the sales volume variance