Timberlake Company planned for a production and sales volume of 14,600 units. However, the company actually makes and sells 15,600 units. Flexible Budget Number of units Sales revenue Variable manufacturing costs: Materials: Labor Overhead Variable general, selling, and administrative costs Contribution margin Fixed costs Manufacturing overhead i General, selling, and administrative costs Net income What was the sales volume variance? Per-Unit Standards $ 91.00 Static Budget 14,600 $ 1,328,600 15,600 $ 1,419,600 $ 20.00 292,000 312,000 $ 18.00 262,800 280,800 $ 6.80 106,080 $ 20.00 312,000 99,280 292,000 $ 382,520 126,800 71,000 $ 184,720 $ 408,720 126,800 71,000 $ 210,920