Jupiter Corporation Incurred Fixed Manufacturing Costs of $19,000 During 2017

Multiple Choice

Jupiter Corporation incurred fixed manufacturing costs of $19,000 during 2017. Other information for 2017 includes:
The budgeted denominator level is 2,300 units.
Units produced total 2,600 units.
Units sold total 1,700 units.
Variable cost per unit is $6
Beginning inventory is zero.
The fixed manufacturing cost rate is based on the budgeted denominator level.
Under absorption costing, the production-volume variance is ________. (Round any intermediary calculations to the nearest cent and your final answer to the nearest dollar.)

A) $4,278
B) $2,300
C) $2,478
D) 0