Current Attempt in Progress During 2022, Indigo Corp. produced 40,800 units and sold 40,800 for $16.00 per unit. Variable manufacturing costs were $7.00 per unit. Annual fixed manufacturing overhead was $81,600 ($2.00 per unit). Variable selling and administrative costs were $2.00 per unit sold, and fixed selling and administrative expenses were $20,400. Suppose the accountant for Indigo Corp. uses normal-absorption costing and uses the budgeted volume of 51,000 units to allocate the fixed overhead rather than the actual production volume of 40,800 units. The company expenses production volume variance to cost of goods sold in the accounting period in which it occurs. (a)