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When Walston Corporation prepared its budget for 2020, it estimated fixed overhead of $648,000 ($54,000 per month) and variable overhead at $3.00 per unit produced.

When Walston Corporation prepared its budget for 2020, it estimated fixed overhead of $648,000 ($54,000 per month) and variable overhead at $3.00 per unit produced. The company planned to produce 48,000 units during the year at a rate of 4,000 units each month. During April, the company produced 3,800 units and total overhead costs were $59,000. How much is the overhead volume variance for April?

$2,250 unfavorable

$2,700 unfavorable

$1,000 unfavorable

$1,600 unfavorable

$2,850 unfavorable

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