Onyx decor Company has prepared a static budget at the beginning of the month. At the end of the month, the following information has been retrieved from the records.
Static Budget
Sales volume: 1,000 per units: price $70 per unit
Variable expense: $32 per unit: fixed expenses $37,500 per month
Operting income: $500
Actual Results
Sales volume: 990 units: Price $74 per unit
Variable expense: $35 per unit: Fixed expenses: $ 33,000 per month
Operating income: $5,610
Calculate the sales volume variance for the fixed expenses.