Timberlake Company planned for a production and sales volume of 12,700 units. However, the company actually makes and sells 13,700 units. Per unit standards Static Flexible Budget Budget Number of units 12,700 13,700 Sales revenue Variable manufacturing costs: Materials $72.00 $914,400 $986,400 $16.00 203,200 219,200 Labor $14.00 177,800 191,800 Overhead $ 4.90 62,230 67,130 Variable general, selling, and administrative costs $16.00 203,200 219,200 Contribution margin $267,970 $289,070 Fixed costs Manufacturing overhead 107,800 107,800 General, selling, and administrative costs 52,000 52,000 Net income $108,170 $129,270 What was the total variable cost volume variance? Multiple Choice $21,100 unfavorable $21,100 favorable $50,900 unfavorable $50,900 favorable